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)
Based on: 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 analysis of the financial data reveals several notable trends in the composition and structure of liabilities and equity over the examined periods.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and stockholders’ equity exhibit fluctuations, generally ranging from about 14.9% to 26.7%. Initially, current liabilities formed a smaller proportion and showed an upward spike around August 2022, reaching 26.72%, followed by a decline and renewed increase towards the end of the timeline, averaging around 22%. Components such as notes payable and other borrowings (current) display volatility, with sharp increases notably in August 2022 (12.35%), then declining but with intermittent rises. Accounts payable also trend upwards especially towards the later periods, escalating from below 1.0% initially to over 4.5% by August 2025.
- Non-current Liabilities
- Non-current liabilities dominate the liability structure consistently, constituting between 64% and over 91% through the periods. A peak occurs around November 2021 (91.37%), followed by a gradual decrease toward 64.23% by August 2025. This suggests a reduction in long-term obligations relative to the total capital structure in more recent periods. Within non-current liabilities, notes payable and other borrowings (non-current) decrease steadily from about 59-61% in early periods to below 46% at the end, indicating a measurable reduction in long-term borrowing or reclassification. Other non-current liabilities show a consistent increase from under 4% up to nearly 10.43% by May 2025, indicating growing obligations perhaps of a non-borrowing nature.
- Income Taxes and Deferred Tax Liabilities
- Income taxes payable gradually decline from around 12-13% to under 6% by August 2025, indicating lower accrued tax liabilities relative to the capital base. Deferred tax liabilities show a decreasing trend starting from around 6-7% in mid periods dropping to below 1% before a sharp spike to 7.81% in the last recorded period, signaling fluctuations in tax-related deferred obligations.
- Stockholders’ Equity
- Total stockholders’ equity experiences significant variation and is negative for several periods, particularly between August 2021 and June 2023, reaching its lowest point near -9%. However, post this trough, equity improves steadily, becoming positive and growing from under 1% to nearly 14% by August 2025. This reflects recovery in net residual interest possibly due to improved profitability, capital structure adjustments, or asset revaluations. The common stock and additional paid-in capital component remains relatively stable between approximately 20% and 27%, implying steady capital contributions. The accumulated deficit decreases its negative impact gradually from about -31.88% at its peak to -7.79%, indicating reduced retained losses over time.
- Other Liabilities and Comprehensive Loss
- Other current liabilities remain within a narrow band of approximately 3% to 5%, with a slight increasing tendency toward later periods. Accumulated other comprehensive loss shows a steady reduction in magnitude from around -1.5% to just under -0.7%, suggesting improved comprehensive income elements or valuation adjustments.
- Total Liabilities and Equity Composition
- Total liabilities generally account for a large majority of the total capital, starting at approximately 82% and peaking over 109% around late 2021, implying a leveraged capital structure. Following this peak, total liabilities steadily decline to about 86% by the last period, indicating a gradual deleveraging. Correspondingly, total stockholders' equity increases, compensating for the decline in liabilities and reflecting strengthening financial position.
In summary, the periods analyzed depict a company with a predominantly liabilities-heavy capital structure, experiencing phases of elevated leverage around late 2021. Subsequent trends reveal gradual deleveraging and strengthening equity, reflecting possible operational improvements, debt repayments, or favorable financial maneuvers. The fluctuations in current liabilities components and non-current borrowings point toward active management of short- and long-term obligations. The improved equity position near the end suggests a positive outlook on financial health and balance sheet stability.