Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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

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Aug 31, 2026 May 31, 2026 Feb 28, 2026 Nov 30, 2025 Aug 31, 2025 May 31, 2025 Feb 28, 2025 Nov 30, 2024 Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 Nov 30, 2021 Aug 31, 2021 May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020
Notes payable and other borrowings, current 2.51 2.75 4.03 3.95 5.03 4.32 5.06 5.50 6.38 7.52 4.02 4.71 3.29 3.02 4.11 7.59 12.35 3.43 5.75 4.68 5.49 6.29 4.88 6.59 2.64
Accounts payable 3.65 4.19 3.86 4.95 4.55 3.04 1.50 1.80 1.53 1.67 1.21 0.82 0.76 0.90 1.22 1.28 1.12 1.20 1.03 0.97 0.61 0.57 0.69 0.66 0.47
Accrued compensation and related benefits 0.58 0.85 0.79 0.95 0.99 1.33 1.14 1.11 1.23 1.36 1.31 1.27 1.33 1.53 1.32 1.39 1.50 1.78 1.50 1.41 1.20 1.54 1.43 1.29 1.22
Deferred revenues 4.84 3.79 4.03 4.85 6.70 5.58 5.59 6.35 7.94 6.61 6.52 6.61 8.14 6.67 6.53 6.78 8.04 7.65 7.24 7.42 8.14 6.69 6.85 7.33 8.70
Other current liabilities 4.08 4.37 3.90 3.75 4.82 5.13 5.07 4.80 5.14 5.22 5.10 4.76 5.04 5.06 4.19 4.07 3.71 3.79 3.65 3.19 3.33 3.34 3.31 3.54 3.48
Current liabilities 15.67% 15.96% 16.61% 18.44% 22.10% 19.39% 18.36% 19.57% 22.22% 22.38% 18.15% 18.17% 18.55% 17.18% 17.38% 21.10% 26.72% 17.85% 19.18% 17.66% 18.77% 18.43% 17.15% 19.40% 16.51%
Notes payable and other borrowings, non-current 38.82 46.74 50.86 48.78 45.57 50.66 54.60 54.19 52.22 54.10 60.16 61.39 61.79 64.31 65.64 63.18 57.92 65.98 66.42 68.70 61.80 57.96 53.80 57.75 59.68
Income taxes payable 3.98 4.50 4.65 5.31 5.86 6.10 6.08 6.43 7.65 7.67 7.62 7.48 8.20 8.24 8.61 8.66 9.31 11.17 11.20 11.34 10.02 9.42 10.43 11.10 11.18
Operating lease liabilities, non-current 10.09 10.18 7.55 7.96 7.81 6.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other non-current liabilities 9.29 6.18 4.41 4.66 4.99 4.54 10.27 10.22 10.09 9.30 9.55 9.70 9.38 9.11 9.82 9.99 10.23 10.28 10.76 11.34 10.33 9.65 10.47 3.91 3.70
Non-current liabilities 62.17% 67.60% 67.47% 66.70% 64.23% 68.16% 70.95% 70.85% 69.97% 71.07% 77.34% 78.57% 79.37% 81.66% 84.07% 81.84% 77.46% 87.43% 88.38% 91.37% 82.15% 77.03% 74.70% 72.76% 74.56%
Total liabilities 77.84% 83.55% 84.08% 85.14% 86.33% 87.55% 89.30% 90.41% 92.19% 93.45% 95.49% 96.74% 97.92% 98.84% 101.45% 102.94% 104.18% 105.28% 107.56% 109.03% 100.92% 95.46% 91.84% 92.17% 91.07%
Preferred stock, $0.01 par value and additional paid in capital; 6.50% Series D Mandatory Convertible Preferred Stock 1.63 1.89 2.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Common stock, $0.01 par value and additional paid in capital 21.21 16.52 17.09 19.80 21.82 22.04 22.12 23.11 22.94 23.24 23.07 22.87 22.17 22.48 22.03 21.91 20.89 24.53 24.05 23.94 20.77 20.24 22.23 23.90 23.11
Accumulated deficit -0.37 -1.65 -2.89 -4.56 -7.79 -9.20 -10.76 -12.83 -14.52 -16.05 -17.90 -18.93 -19.34 -20.55 -22.58 -23.83 -23.89 -28.67 -30.51 -31.88 -20.89 -15.35 -13.72 -15.54 -13.57
Accumulated other comprehensive loss -0.46 -0.53 -0.52 -0.62 -0.65 -0.70 -0.99 -1.02 -0.92 -1.02 -1.07 -1.06 -1.10 -1.13 -1.29 -1.38 -1.51 -1.55 -1.54 -1.51 -1.14 -0.90 -0.98 -1.17 -1.18
Total Oracle Corporation stockholders’ equity (deficit) 22.02% 16.24% 15.70% 14.61% 13.39% 12.15% 10.37% 9.26% 7.50% 6.17% 4.10% 2.88% 1.73% 0.80% -1.84% -3.31% -4.51% -5.69% -8.00% -9.45% -1.25% 4.00% 7.54% 7.20% 8.36%
Noncontrolling interests 0.14 0.21 0.23 0.25 0.28 0.31 0.33 0.33 0.31 0.38 0.41 0.38 0.34 0.36 0.39 0.37 0.33 0.41 0.45 0.41 0.33 0.54 0.62 0.64 0.57
Total stockholders’ equity (deficit) 22.16% 16.45% 15.92% 14.86% 13.67% 12.45% 10.70% 9.59% 7.81% 6.55% 4.51% 3.26% 2.08% 1.16% -1.45% -2.94% -4.18% -5.28% -7.56% -9.03% -0.92% 4.54% 8.16% 7.83% 8.93%
Total liabilities and stockholders’ equity (deficit) 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2026-08-31), 10-K (reporting date: 2026-05-31), 10-Q (reporting date: 2026-02-28), 10-Q (reporting date: 2025-11-30), 10-Q (reporting date: 2025-08-31), 10-K (reporting date: 2025-05-31), 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-Q (reporting date: 2021-08-31), 10-K (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-Q (reporting date: 2020-08-31).

The financial structure exhibits a significant transition from a high-leverage state characterized by a stockholders' deficit to a more stable capital position with positive equity. Total liabilities reached a peak of 109.03% of total assets and equity in November 2021, before trending downward to 77.84% by August 2026. This deleveraging process is mirrored by a recovery in total stockholders' equity, which moved from a deficit position peaking at -9.03% in November 2021 to a positive 22.16% by the end of the analyzed period.

Long-Term Debt and Non-Current Liabilities
A substantial reduction in long-term leverage is observed. Non-current notes payable and other borrowings declined from a high of 68.70% in November 2021 to 38.82% in August 2026. Consequently, total non-current liabilities decreased from a peak of 91.37% to 62.17% over the same period. This suggests a concerted effort to reduce long-term debt obligations.
Equity and Retained Earnings Trends
The most notable improvement is seen in the accumulated deficit, which contracted from -31.88% in November 2021 to -0.37% by August 2026. This indicates a significant accumulation of earnings over time, effectively neutralizing the deficit and driving the total stockholders' equity from negative values back to a robust positive position.
Current Liability Dynamics
Current liabilities remained relatively volatile, peaking at 26.72% in August 2022 before settling at 15.67% by August 2026. Within this category, deferred revenues showed a gradual decline from an initial 8.70% to 4.84%, suggesting a shift in the timing of revenue recognition or changes in the proportion of prepaid services. Accounts payable increased notably in the final quarters, rising from historical levels below 1.5% to a peak of 4.95% in August 2025.
Other Liability Components
Income taxes payable demonstrated a consistent downward trend, falling from 11.18% in August 2020 to 3.98% in August 2026. Additionally, the introduction of non-current operating lease liabilities starting in May 2025, which reached 10.09% by August 2026, indicates a change in the leasing structure or accounting treatment of assets.

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