Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

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

Beginner level

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

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Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014 Aug 31, 2014
Notes payable, current 2.64 2.05 2.44 1.01 3.53 4.13 4.10 5.47 2.92 3.27 3.25 1.80 3.74 7.26 2.79 3.11 0.81 3.34 0.00 1.88 1.82 1.80 2.02 0.00 0.00
Accounts payable 0.47 0.55 0.55 0.54 0.46 0.53 0.55 0.50 0.41 0.39 0.44 0.40 0.44 0.44 0.38 0.50 0.45 0.45 0.39 0.39 0.38 0.73 0.63 0.50 0.42
Accrued compensation and related benefits 1.22 1.26 1.36 1.33 1.19 1.50 1.15 1.22 1.11 1.30 1.08 1.08 1.14 1.46 1.21 1.20 1.15 1.75 1.46 1.50 1.26 1.66 1.58 1.57 1.50
Deferred revenues 8.70 6.93 8.08 8.21 9.50 7.70 7.32 6.97 8.06 6.14 5.79 5.82 7.69 6.10 5.89 6.00 7.68 6.82 6.59 6.57 8.27 6.53 6.52 6.93 8.96
Other current liabilities 3.48 4.10 3.85 3.72 3.10 3.27 3.32 3.01 2.74 2.88 2.44 2.06 2.13 2.65 2.32 2.42 2.20 2.97 2.83 2.58 2.29 3.07 3.20 3.19 2.53
Current liabilities 16.51% 14.90% 16.28% 14.82% 17.77% 17.14% 16.43% 17.17% 15.24% 13.98% 13.00% 11.17% 15.14% 17.91% 12.59% 13.23% 12.29% 15.34% 11.27% 12.92% 14.03% 13.79% 13.96% 12.19% 13.41%
Notes payable and other borrowings, non-current 59.68 59.97 51.00 51.47 47.72 47.53 47.22 43.58 42.37 40.89 40.68 41.92 36.15 35.64 40.25 40.85 43.06 35.75 38.23 37.51 36.51 36.03 30.62 33.02 32.66
Income taxes payable 11.18 10.80 13.62 13.25 12.71 12.23 12.07 10.99 10.53 9.78 9.62 4.38 4.41 4.21 4.12 4.13 4.08 4.38 4.21 4.01 4.02 3.95 4.35 4.30 4.16
Other non-current liabilities 3.70 3.32 3.72 4.02 3.90 2.53 2.13 2.02 1.82 1.67 1.77 1.96 2.11 2.05 2.34 2.28 1.75 1.93 2.11 2.05 2.11 1.96 1.96 1.70 1.71
Non-current liabilities 74.56% 74.08% 68.34% 68.74% 64.33% 62.29% 61.42% 56.58% 54.72% 52.34% 52.07% 48.26% 42.67% 41.90% 46.71% 47.26% 48.89% 42.06% 44.55% 43.57% 42.64% 41.94% 36.93% 39.02% 38.52%
Total liabilities 91.07% 88.98% 84.61% 83.56% 82.10% 79.43% 77.85% 73.75% 69.96% 66.32% 65.07% 59.43% 57.81% 59.82% 59.31% 60.48% 61.18% 57.40% 55.83% 56.49% 56.67% 55.73% 50.89% 51.21% 51.94%
Preferred stock, $0.01 par value; outstanding: none 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 0.00 0.00 0.00
Common stock, $0.01 par value and additional paid in capital 23.11 22.94 27.59 26.79 24.90 24.75 24.43 23.18 21.67 21.09 21.02 20.52 21.03 20.05 20.71 20.36 19.95 21.59 22.43 22.00 21.21 20.88 22.97 22.42 21.77
Retained earnings (accumulated deficit) -13.57 -11.00 -11.14 -9.32 -6.07 -3.22 -1.17 4.32 9.37 13.41 14.50 20.39 21.40 20.44 20.40 19.72 18.97 21.29 22.30 22.29 22.76 23.90 26.48 26.42 25.91
Accumulated other comprehensive loss -1.18 -1.49 -1.74 -1.66 -1.48 -1.50 -1.58 -1.66 -1.38 -1.19 -0.94 -0.65 -0.54 -0.59 -0.74 -0.87 -0.43 -0.73 -1.00 -1.16 -1.04 -0.90 -0.77 -0.48 -0.19
Total Oracle Corporation stockholders’ equity 8.36% 10.46% 14.72% 15.81% 17.35% 20.04% 21.67% 25.84% 29.66% 33.31% 34.58% 40.26% 41.89% 39.90% 40.37% 39.21% 38.50% 42.15% 43.73% 43.13% 42.93% 43.88% 48.67% 48.36% 47.48%
Noncontrolling interests 0.57 0.56 0.67 0.63 0.55 0.53 0.48 0.41 0.39 0.36 0.35 0.31 0.30 0.29 0.33 0.31 0.32 0.45 0.44 0.38 0.40 0.39 0.44 0.43 0.58
Total equity 8.93% 11.02% 15.39% 16.44% 17.90% 20.57% 22.15% 26.25% 30.04% 33.68% 34.93% 40.57% 42.19% 40.18% 40.69% 39.52% 38.82% 42.60% 44.17% 43.51% 43.33% 44.27% 49.11% 48.79% 48.06%
Total liabilities and equity 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 (filing date: 2020-09-15), 10-K (filing date: 2020-06-22), 10-Q (filing date: 2020-03-13), 10-Q (filing date: 2019-12-13), 10-Q (filing date: 2019-09-13), 10-K (filing date: 2019-06-21), 10-Q (filing date: 2019-03-18), 10-Q (filing date: 2018-12-19), 10-Q (filing date: 2018-09-19), 10-K (filing date: 2018-06-22), 10-Q (filing date: 2018-03-21), 10-Q (filing date: 2017-12-18), 10-Q (filing date: 2017-09-18), 10-K (filing date: 2017-06-27), 10-Q (filing date: 2017-03-17), 10-Q (filing date: 2016-12-19), 10-Q (filing date: 2016-09-19), 10-K (filing date: 2016-06-22), 10-Q (filing date: 2016-03-18), 10-Q (filing date: 2015-12-18), 10-Q (filing date: 2015-09-18), 10-K (filing date: 2015-06-25), 10-Q (filing date: 2015-03-19), 10-Q (filing date: 2014-12-19), 10-Q (filing date: 2014-09-23).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Oracle Corp.’s current liabilities as a percentage of total liabilities and equity decreased from Q3 2020 to Q4 2020 but then increased from Q4 2020 to Q1 2021 exceeding Q3 2020 level.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Oracle Corp.’s non-current liabilities as a percentage of total liabilities and equity increased from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Oracle Corp.’s total liabilities as a percentage of total liabilities and equity increased from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.
Total Oracle Corporation stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Oracle Corp.’s total Oracle Corporation stockholders’ equity as a percentage of total liabilities and equity decreased from Q3 2020 to Q4 2020 and from Q4 2020 to Q1 2021.