Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

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Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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

Microsoft Excel
May 31, 2025 May 31, 2024 May 31, 2023 May 31, 2022 May 31, 2021 May 31, 2020
Notes payable and other borrowings, current
Accounts payable
Accrued compensation and related benefits
Deferred revenues
Finance lease liabilities, current
Other current liabilities
Current liabilities
Notes payable and other borrowings, non-current
Income taxes payable
Operating lease liabilities, non-current
Finance lease liabilities, non-current
Other non-current liabilities
Non-current liabilities
Total liabilities
Preferred stock, $0.01 par value; outstanding: none
Common stock, $0.01 par value and additional paid in capital
Accumulated deficit
Accumulated other comprehensive loss
Total Oracle Corporation stockholders’ equity (deficit)
Noncontrolling interests
Total stockholders’ equity (deficit)
Total liabilities and stockholders’ equity (deficit)

Based on: 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), 10-K (reporting date: 2020-05-31).

Current Liabilities
The proportion of current liabilities relative to total liabilities and stockholders’ equity showed fluctuation over the years. Beginning at 14.90% in 2020, it increased to a peak of 22.38% in 2024 before declining to 19.39% in 2025. Key components such as notes payable and other borrowings (current) rose notably to 7.52% in 2024 from 2.05% in 2020, then decreased to 4.32% in 2025. Accounts payable also showed growth, increasing steadily from 0.55% in 2020 to 3.04% in 2025. Accrued compensation and related benefits oscillated slightly but mostly remained near 1.3% to 1.8%. Deferred revenues experienced a gradual decline from 6.93% in 2020 to 5.58% in 2025. Other current liabilities showed an increase peaking at 5.22% in 2024 before a mild reduction.
Non-Current Liabilities
Non-current liabilities represented the largest portion of total liabilities and stockholders’ equity, exhibiting a peak of 87.43% in 2022 before declining to 68.16% in 2025. Within this category, notes payable and other borrowings (non-current) declined from 59.97% in 2020 to 50.66% in 2025, indicating a reduction in long-term debt relative to the total capitalization. Operating lease liabilities (non-current) displayed a consistent rise, growing substantially from 1.32% in 2020 to 6.85% in 2025. Other non-current liabilities decreased markedly from a high of 8.03% in 2021 to 2.95% in 2025, indicating less reliance on miscellaneous long-term obligations. Income taxes payable declined from 10.80% to 6.10% over the period. Finance lease liabilities appeared only in 2025, comprising a small portion of 1.59% (non-current) and 0.15% (current).
Total Liabilities
Total liabilities as a share of total liabilities and stockholders’ equity peaked in 2022 at 105.28%, surpassing 100%, which denotes a deficit in equity during that period. Afterward, total liabilities decreased gradually to 87.55% in 2025, moving towards a healthier capital structure with a reduction in leverage.
Stockholders’ Equity
Stockholders’ equity experienced significant volatility. Initially constituting 11.02% in 2020, it dropped sharply to negative equity of approximately -5.28% in 2022, indicating accumulated losses exceeded total equity. However, there was a recovery trend from 2023 onward, reaching 12.45% in 2025. This improvement was supported by the reduction of the accumulated deficit from -28.67% in 2022 to -9.20% in 2025, signifying improved retained earnings or other equity components. Common stock and additional paid-in capital remained relatively stable, around 20-24%, highlighting steady shareholder investment. Accumulated other comprehensive loss decreased in magnitude from -1.49% to -0.70%, indicating a reduction in unrealized losses or other comprehensive losses.
Overall Capital Structure
The data reveals a transition from a period of high leverage and negative equity around 2022 toward a more balanced capital structure by 2025. The sharp increase in total liabilities to over 100% coinciding with negative equity points to a challenging financial position in 2022, which gradually improved in subsequent years through reduction in debt levels and recovery of equity. Lease liabilities increased, reflecting possible shifts in financing or operating arrangements. The trends indicate active management of liabilities and capital to restore financial health.