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Microsoft Excel LibreOffice Calc

Oracle Corp. (ORCL)


Adjustments to Financial Statements

Difficulty: Advanced


Adjustments to Current Assets

Oracle Corp., adjusted current assets

USD $ in millions

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

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).

1 Current deferred tax assets. See Details »


Adjustments to Total Assets

Oracle Corp., adjusted total assets

USD $ in millions

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

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).

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

USD $ in millions

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

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).

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


Adjustments to Total Liabilities

Oracle Corp., adjusted total liabilities

USD $ in millions

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

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).

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

USD $ in millions

Microsoft Excel LibreOffice Calc
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 hidden hidden hidden hidden hidden hidden
Adjustments
Less: Net deferred tax assets (liabilities)1 hidden hidden hidden hidden hidden hidden
Add: Allowances for doubtful trade receivables hidden hidden hidden hidden hidden hidden
Add: Deferred revenues hidden hidden hidden hidden hidden hidden
Add: Restructuring plans accrued hidden hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total Oracle Corporation stockholders’ equity hidden hidden hidden hidden hidden hidden

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).

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


Adjustments to Capitalization Table

Oracle Corp., adjusted capitalization table

USD $ in millions

Microsoft Excel LibreOffice Calc
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 hidden hidden hidden hidden hidden hidden
Notes payable and other borrowings, non-current hidden hidden hidden hidden hidden hidden
Total reported debt hidden hidden hidden hidden hidden hidden
Total Oracle Corporation stockholders’ equity hidden hidden hidden hidden hidden hidden
Total reported capital hidden hidden hidden hidden hidden hidden
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1 hidden hidden hidden hidden hidden hidden
Adjusted total debt hidden hidden hidden hidden hidden hidden
Adjustments to Equity
Less: Net deferred tax assets (liabilities)2 hidden hidden hidden hidden hidden hidden
Add: Allowances for doubtful trade receivables hidden hidden hidden hidden hidden hidden
Add: Deferred revenues hidden hidden hidden hidden hidden hidden
Add: Restructuring plans accrued hidden hidden hidden hidden hidden hidden
Add: Noncontrolling interests hidden hidden hidden hidden hidden hidden
Adjusted total Oracle Corporation stockholders’ equity hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted total capital hidden hidden hidden hidden hidden hidden

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).

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

2 Net deferred tax assets (liabilities). See Details »


Adjustments to Revenues

Oracle Corp., adjusted revenues

USD $ in millions

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

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).


Adjustments to Reported Income

Oracle Corp., adjusted net income

USD $ in millions

Microsoft Excel LibreOffice Calc
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 hidden hidden hidden hidden hidden hidden
Adjustments
Add: Deferred income tax expense (benefit)1 hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in allowances for doubtful trade receivables hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in deferred revenues hidden hidden hidden hidden hidden hidden
Add: Increase (decrease) in restructuring plans accrued hidden hidden hidden hidden hidden hidden
Add: Other comprehensive income (loss), net of tax hidden hidden hidden hidden hidden hidden
After Adjustment
Adjusted net income hidden hidden hidden hidden hidden hidden

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).

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