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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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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 2.75 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 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 0.85 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 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 4.37 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 15.96% 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 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 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 10.18 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 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 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 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 1.89 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 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 -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 -0.53 -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) 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 0.21 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) 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%

Based on: 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 capital structure exhibits a significant transition from a period of negative equity and high leverage toward a more stable and equity-funded position. A notable peak in total liabilities occurred in late 2021, where liabilities exceeded 100% of total assets, coinciding with a deficit in stockholders' equity. Since that period, a consistent trend of deleveraging and equity accumulation has been observed through May 2026.

Equity and Retained Earnings Trends
Total stockholders' equity underwent a substantial reversal, moving from a low of -9.03% in November 2021 to 16.45% by May 2026. This recovery is primarily driven by a systematic reduction in the accumulated deficit, which narrowed from a peak of -31.88% in November 2021 to -1.65% by May 2026, indicating a period of sustained cumulative profitability.
Long-Term Debt and Non-Current Liabilities
Non-current liabilities, the primary component of the balance sheet, peaked at 91.37% in November 2021 before declining to 67.60% by May 2026. Specifically, non-current notes payable and other borrowings decreased from a peak of 68.70% to 46.74% over the analyzed period, reflecting a strategic reduction in long-term debt obligations relative to the total balance sheet size.
Current Liability Composition
Current liabilities remained relatively stable, generally fluctuating between 16% and 22%, with a transient spike to 26.72% in August 2022. Deferred revenues showed a gradual downward trend, moving from levels around 8% in 2020-2021 to 3.79% by May 2026. Additionally, income taxes payable as a percentage of total liabilities and equity decreased steadily from 11.18% in August 2020 to 4.50% in May 2026.
Overall Solvency Profile
The total liabilities ratio decreased from a peak of 109.03% in November 2021 to 83.55% by May 2026. This downward trajectory, coupled with the shift from a deficit to a positive equity position, suggests an improvement in the long-term solvency profile and a reduction in financial risk.

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