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

Balance Sheet: Liabilities and Stockholders’ Equity

Beginner level

The balance sheet provides creditors, investors, and analysts with information on company’s resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company’s assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Oracle Corp., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

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May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017 May 31, 2016
Notes payable, current 8,250  2,371  4,494  4,491  9,797  3,750 
Accounts payable 745  637  580  529  599  504 
Accrued compensation and related benefits 2,017  1,453  1,628  1,789  1,966  1,966 
Deferred revenues 8,775  8,002  8,374  8,429  8,233  7,655 
Other current liabilities 4,377  4,737  3,554  3,957  3,583  3,333 
Current liabilities 24,164  17,200  18,630  19,195  24,178  17,208 
Notes payable and other borrowings, non-current 75,995  69,226  51,673  56,128  48,112  40,105 
Income taxes payable 12,345  12,463  13,295  13,422  5,681  4,908 
Deferred tax liabilities 7,864  41  264  57  460  160 
Other non-current liabilities 4,787  3,791  2,484  2,238  2,314  2,009 
Non-current liabilities 100,991  85,521  67,716  71,845  56,567  47,182 
Total liabilities 125,155  102,721  86,346  91,040  80,745  64,390 
Preferred stock, $0.01 par value; outstanding: none —  —  —  —  —  — 
Common stock, $0.01 par value and additional paid in capital 26,533  26,486  26,909  28,950  27,065  24,217 
Retained earnings (accumulated deficit) (20,120) (12,696) (3,496) 18,412  27,598  23,888 
Accumulated other comprehensive loss (1,175) (1,716) (1,628) (1,636) (803) (816)
Total Oracle Corporation stockholders’ equity 5,238  12,074  21,785  45,726  53,860  47,289 
Noncontrolling interests 714  643  578  498  386  501 
Total equity 5,952  12,717  22,363  46,224  54,246  47,790 
Total liabilities and equity 131,107  115,438  108,709  137,264  134,991  112,180 

Based on: 10-K (filing date: 2021-06-21), 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).

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 decreased from 2019 to 2020 but then increased from 2020 to 2021 exceeding 2019 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 increased from 2019 to 2020 and from 2020 to 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 increased from 2019 to 2020 and from 2020 to 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 decreased from 2019 to 2020 and from 2020 to 2021.