Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

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

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

Microsoft Excel
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 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019
Notes payable and other borrowings, current
Accounts payable
Accrued compensation and related benefits
Deferred revenues
Other current liabilities
Current liabilities
Notes payable and other borrowings, non-current
Income taxes payable
Operating lease liabilities, non-current
Other non-current liabilities
Non-current liabilities
Total liabilities
Preferred stock, $0.01 par value and additional paid in capital; 6.50% Series D Mandatory Convertible Preferred Stock
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-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), 10-K (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30), 10-Q (reporting date: 2019-08-31).

The composition of liabilities and stockholders’ equity exhibited significant shifts over the observed period, from August 2019 to November 2025. A notable trend is the increasing proportion of non-current liabilities relative to total liabilities and equity, coupled with a fluctuating, and ultimately increasing, proportion of stockholders’ equity.

Current Liabilities
Current liabilities as a percentage of the total initially stood at 17.77% in August 2019, decreased to a low of 14.82% in November 2019, and then generally increased, peaking at 22.38% in February 2024 before declining slightly to 19.57% in May 2024. This suggests a dynamic management of short-term obligations, with periods of increased reliance on current financing. Accounts payable demonstrated a consistent upward trend from 0.46% to 1.67% by February 2024, indicating potentially increased supplier credit utilization, before decreasing to 1.20% in November 2024. Notes payable and other borrowings, current, showed considerable volatility, rising to 6.59% in November 2020 before decreasing to 3.02% in May 2020 and fluctuating thereafter. Accrued compensation and related benefits remained relatively stable, generally between 1.19% and 1.54%, with a decrease to 0.79% in February 2023.
Non-Current Liabilities
Non-current liabilities consistently represented a substantial portion of the total, beginning at 64.33% in August 2019 and reaching a high of 82.15% in September 2021. While fluctuating, the proportion remained elevated throughout the period, indicating a reliance on long-term financing. Notes payable and other borrowings, non-current, were the primary driver of this trend, consistently accounting for a large percentage, peaking at 68.70% in November 2020. Income taxes payable also contributed significantly, decreasing from 12.71% to 4.65% over the period. Operating lease liabilities, non-current, began to be reported in August 2024, representing a growing portion of non-current liabilities.
Stockholders’ Equity
Stockholders’ equity experienced a notable decline as a percentage of the total, starting at 17.90% in August 2019 and reaching a low of -9.45% in September 2021. This decline was primarily driven by the accumulated deficit, which increased significantly in absolute terms. From November 2024 onwards, stockholders’ equity began to recover, reaching 15.92% in November 2025, driven by an increase in common stock and a reduction in the accumulated deficit. Preferred stock also began to be reported in February 2026, representing a small portion of total equity. Accumulated other comprehensive loss remained relatively stable, contributing to the overall equity position.

Overall, the liability structure shifted towards a greater reliance on non-current financing, while stockholders’ equity experienced a period of decline before beginning a recovery. The fluctuations in current liabilities suggest active management of short-term obligations. The increasing accounts payable may indicate changes in supplier relationships or payment terms. The trend in stockholders’ equity warrants continued monitoring to assess the long-term financial health of the entity.