Oracle Corp. (ORCL)

Oracle Corp., adjusted current assets

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Current assets
	Adjustments
	Add: Allowances for doubtful trade receivables
	Less: Current deferred tax assets1
	After Adjustment
	Adjusted current assets

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted total assets

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Total assets
	Adjustments
	Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
	Add: Allowances for doubtful trade receivables
	Less: Current deferred tax assets2
	Less: Non-current deferred tax assets3
	After Adjustment
	Adjusted total assets

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted current liabilities

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Current liabilities
	Adjustments
	Less: Current deferred tax liabilities (in Other current liabilities)1
	Less: Deferred revenues, current
	Less: Restructuring plans accrued, current
	After Adjustment
	Adjusted current liabilities

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted total liabilities

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Total liabilities
	Adjustments
	Add: Operating lease liability (before adoption of FASB Topic 842)1
	Less: Current deferred tax liabilities (in Other current liabilities)2
	Less: Non-current deferred tax liabilities (in Other non-current liabilities)3
	Less: Deferred revenues
	Less: Restructuring plans accrued
	After Adjustment
	Adjusted total liabilities

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted total Oracle Corporation stockholders’ equity

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Total Oracle Corporation stockholders’ equity
	Adjustments
	Less: Net deferred tax assets (liabilities)1
	Add: Allowances for doubtful trade receivables
	Add: Deferred revenues
	Add: Restructuring plans accrued
	Add: Noncontrolling interests
	After Adjustment
	Adjusted total Oracle Corporation stockholders’ equity

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted capitalization table

US$ in millions

		May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Notes payable and other borrowings, current
	Notes payable and other borrowings, non-current
	Total reported debt
	Total Oracle Corporation stockholders’ equity
	Total reported capital
	Adjustments to Debt
	Add: Operating lease liability (before adoption of FASB Topic 842)1
	Adjusted total debt
	Adjustments to Equity
	Less: Net deferred tax assets (liabilities)2
	Add: Allowances for doubtful trade receivables
	Add: Deferred revenues
	Add: Restructuring plans accrued
	Add: Noncontrolling interests
	Adjusted total Oracle Corporation stockholders’ equity
	After Adjustment
	Adjusted total capital

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted revenues

US$ in millions

	12 months ended	May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Revenues
	Adjustments
	Add: Increase (decrease) in deferred revenues
	After Adjustment
	Adjusted revenues

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).

Oracle Corp., adjusted net income

US$ in millions

	12 months ended	May 31, 2019	May 31, 2018	May 31, 2017	May 31, 2016	May 31, 2015	May 31, 2014
	As Reported
	Net income
	Adjustments
	Add: Deferred income tax expense (benefit)1
	Add: Increase (decrease) in allowances for doubtful trade receivables
	Add: Increase (decrease) in deferred revenues
	Add: Increase (decrease) in restructuring plans accrued
	Add: Other comprehensive income (loss), net of tax
	After Adjustment
	Adjusted net income

Based on: 10-K (filing date: 2019-06-21), 10-K (filing date: 2018-06-22), 10-K (filing date: 2017-06-27), 10-K (filing date: 2016-06-22), 10-K (filing date: 2015-06-25), 10-K (filing date: 2014-06-26).