Stock Analysis on Net
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Oracle Corp. (NYSE:ORCL)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

Oracle Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

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May 31, 2026 May 31, 2025 May 31, 2024 May 31, 2023 May 31, 2022 May 31, 2021
Notes payable and other borrowings, current 2.75 4.32 7.52 3.02 3.43 6.29
Accounts payable 4.19 3.04 1.67 0.90 1.20 0.57
Accrued compensation and related benefits 0.85 1.33 1.36 1.53 1.78 1.54
Deferred revenues 3.79 5.58 6.61 6.67 7.65 6.69
Finance lease liabilities, current 0.24 0.15 0.00 0.00 0.00 0.00
Other current liabilities 4.14 4.97 5.22 5.06 3.79 3.34
Current liabilities 15.96% 19.39% 22.38% 17.18% 17.85% 18.43%
Notes payable and other borrowings, non-current 46.74 50.66 54.10 64.31 65.98 57.96
Income taxes payable 4.50 6.10 7.67 8.24 11.17 9.42
Operating lease liabilities, non-current 10.18 6.85 4.44 2.96 2.68 1.62
Finance lease liabilities, non-current 2.71 1.59 0.00 0.00 0.00 0.00
Other non-current liabilities 3.48 2.95 4.86 6.14 7.60 8.03
Non-current liabilities 67.60% 68.16% 71.07% 81.66% 87.43% 77.03%
Total liabilities 83.55% 87.55% 93.45% 98.84% 105.28% 95.46%
6.50% Series D Mandatory Convertible Preferred Stock, $0.01 par value and additional paid in capital 1.89 0.00 0.00 0.00 0.00 0.00
Common stock, $0.01 par value and additional paid in capital 16.52 22.04 23.24 22.48 24.53 20.24
Accumulated deficit -1.65 -9.20 -16.05 -20.55 -28.67 -15.35
Accumulated other comprehensive loss -0.53 -0.70 -1.02 -1.13 -1.55 -0.90
Total Oracle Corporation stockholders’ equity (deficit) 16.24% 12.15% 6.17% 0.80% -5.69% 4.00%
Noncontrolling interests 0.21 0.31 0.38 0.36 0.41 0.54
Total stockholders’ equity (deficit) 16.45% 12.45% 6.55% 1.16% -5.28% 4.54%
Total liabilities and stockholders’ equity (deficit) 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2026-05-31), 10-K (reporting date: 2025-05-31), 10-K (reporting date: 2024-05-31), 10-K (reporting date: 2023-05-31), 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31).

The financial structure exhibits a significant transition from a period of high leverage and negative equity toward a more stable and equity-funded capital base. Total liabilities peaked in 2022 at 105.28% of total assets and liabilities, subsequently declining to 83.55% by 2026. This downward trend in total liabilities is mirrored by a corresponding recovery in stockholders' equity, which evolved from a deficit of -5.28% in 2022 to a positive 16.45% by 2026.

Long-Term Debt and Non-Current Liabilities
Non-current liabilities represent the largest portion of the balance sheet, though their relative weight has decreased over the analyzed period. Notes payable and other borrowings, non-current, peaked at 65.98% in 2022 before trending downward to 46.74% by 2026. This indicates a strategic reduction in long-term debt reliance. Conversely, non-current operating lease liabilities have grown substantially, rising from 1.62% in 2021 to 10.18% in 2026, suggesting a shift in how assets are acquired or managed.
Stockholders' Equity and Retained Earnings
A marked improvement in the equity position is evident. The accumulated deficit, which reached a high of -28.67% in 2022, narrowed significantly to -1.65% by 2026. This reduction in the deficit is the primary driver behind the restoration of total stockholders' equity. Common stock and additional paid-in capital remained relatively stable between 20% and 24% for most of the period, before decreasing to 16.52% in 2026.
Current Liability Dynamics
Current liabilities showed moderate volatility, peaking at 22.38% in 2024 before settling at 15.96% in 2026. Within this category, deferred revenues have seen a gradual decline from a peak of 7.65% in 2022 to 3.79% in 2026. Accounts payable showed a steady increase toward the end of the period, rising from 0.57% in 2021 to 4.19% in 2026, while short-term notes payable fluctuated without a definitive long-term trend, ending at 2.75%.
Other Liability Trends
Income taxes payable decreased consistently from a high of 11.17% in 2022 to 4.50% in 2026. Other non-current liabilities also trended downward from 8.03% in 2021 to 3.48% in 2026. The introduction of mandatory convertible preferred stock in 2026 at 1.89% indicates a diversification of the company's financing instruments.

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