Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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- Statement of Comprehensive Income
- Cash Flow Statement
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Common Stock Valuation Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Price to Earnings (P/E) since 2005
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Oracle Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 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).
- Current Liabilities Trend
- Current liabilities as a percentage of total liabilities and stockholders’ equity showed fluctuations, with initial values around 17.77% in August 2019, declining to a low near 14.82% by November 2019, then generally increasing and spiking to 26.72% in August 2022 before stabilizing around mid-to-high teens and low twenties thereafter. Key components within current liabilities such as notes payable and borrowings exhibited volatility, peaking at 12.35% in August 2022 but trending lower in subsequent periods.
- Non-Current Liabilities Pattern
- Non-current liabilities consistently represented a significant majority of total liabilities and stockholders’ equity, ranging from approximately 64% to over 90% throughout the periods. A peak near 91.37% was observed in November 2021, followed by a gradual decline to below 70% in late 2024 and early 2025. Notably, notes payable and other borrowings in the non-current category largely influenced this trend, with a notable high point around 68.7% in November 2021 before declining to approximately 45.57% by August 2025.
- Deferred Revenues and Other Current Liabilities
- Deferred revenues consistently held a significant portion of total liabilities and equity, fluctuating mostly between 6% and 9.5%. There was no clear upward or downward trend, as the values oscillated throughout the period. Other current liabilities remained relatively stable, mostly fluctuating between 3% and 5%, with a slight increase noted during 2022 and 2023, peaking slightly above 5% during early 2024.
- Income Taxes Payable
- Income taxes payable showed a moderate decreasing trend over the observed period, starting around 12.71% of total liabilities and equity in mid-2019 and declining steadily to about 5.31% by August 2025. This suggests a reduction in liabilities related to income taxes relative to the company’s financial structure.
- Equity and Deficit Trends
- Total stockholders’ equity as a percentage of total liabilities and equity displayed a notable decline from approximately 17.9% in August 2019 to negative territory near -9% by late 2021, indicating a deficit situation. However, from 2022 onward, equity progressively recovered, reaching around 14.86% by August 2025. The accumulated deficit correspondingly decreased in magnitude, moving from approximately -6% toward -4.56% by mid-2024 and continuing improvement thereafter.
- Other Components of Equity
- Accumulated other comprehensive loss demonstrated a gradual reduction in negative impact, improving slightly from about -1.48% to roughly -0.62% over the period. Noncontrolling interests remained fairly stable at low single-digit percentages, around 0.25% to 0.6%, with minor fluctuations.
- Total Liabilities and Stockholders' Equity
- The total of liabilities and stockholders’ equity was consistently maintained at 100%, as expected. The composition shifted visibly over the timeline with liabilities occupying over 80% initially, peaking above 109% in late 2021, which coincided with negative equity levels, before declining back toward 85% by 2025 as equity recovered.
- Summary of Financial Health Indicators
- The data reflects a period of financial stress characterized by significant increases in liabilities relative to equity, especially in late 2021, which resulted in a stockholders’ equity deficit. Since then, the company demonstrates a recovery trend as equity strengthens and liabilities, especially non-current borrowings, decrease as a share of total capitalization. The reduction in income taxes payable and accumulated deficit further supports this positive shift. The presence of volatile short-term borrowings and current liabilities hints at active management of liquidity and working capital needs throughout the period.