Stock Analysis on Net
Stock Analysis on Net
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Oracle Corp. (NYSE:ORCL)

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Adjustments to Financial Statements

Advanced level

Adjustments to Current Assets

Oracle Corp., adjusted current assets

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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: 2020-06-22), 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).

1 Current deferred tax assets. See details »

Adjustments to Total Assets

Oracle Corp., adjusted total assets

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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: 2020-06-22), 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).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Current deferred tax assets. See details »

3 Non-current deferred tax assets. See details »

Adjustments to Current Liabilities

Oracle Corp., adjusted current liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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: 2020-06-22), 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).

1 Current deferred tax liabilities (in Other current liabilities). See details »

Adjustments to Total Liabilities

Oracle Corp., adjusted total liabilities

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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: 2020-06-22), 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).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Current deferred tax liabilities (in Other current liabilities). See details »

3 Non-current deferred tax liabilities (in Other non-current liabilities). See details »

Adjustments to Stockholders’ Equity

Oracle Corp., adjusted total Oracle Corporation stockholders’ equity

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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 equity

Based on: 10-K (filing date: 2020-06-22), 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).

1 Net deferred tax assets (liabilities). See details »

Adjustments to Capitalization Table

Oracle Corp., adjusted capitalization table

US$ in millions

Microsoft Excel LibreOffice Calc
May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
As Reported
Notes payable, 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
Add: Current lease liabilities for operating leases2
Add: Non-current lease liabilities for operating leases3
Adjusted total debt
Adjustments to Equity
Less: Net deferred tax assets (liabilities)4
Add: Allowances for doubtful trade receivables
Add: Deferred revenues
Add: Restructuring plans accrued
Add: Noncontrolling interests
Adjusted total equity
After Adjustment
Adjusted total capital

Based on: 10-K (filing date: 2020-06-22), 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).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Current lease liabilities for operating leases. See details »

3 Non-current lease liabilities for operating leases. See details »

4 Net deferred tax assets (liabilities). See details »

Adjustments to Revenues

Oracle Corp., adjusted revenues

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended: May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
As Reported
Revenues
Adjustment
Add: Increase (decrease) in deferred revenues
After Adjustment
Adjusted revenues

Based on: 10-K (filing date: 2020-06-22), 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).

Adjustments to Reported Income

Oracle Corp., adjusted net income

US$ in millions

Microsoft Excel LibreOffice Calc
12 months ended: May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016 May 31, 2015
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 before noncontrolling interests in income

Based on: 10-K (filing date: 2020-06-22), 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).

1 Deferred income tax expense (benefit). See details »