Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Balance Sheet: Liabilities and Stockholders’ Equity 

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company 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, 2022 May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017
Notes payable, current 3,749  8,250  2,371  4,494  4,491  9,797 
Accounts payable 1,317  745  637  580  529  599 
Accrued compensation and related benefits 1,944  2,017  1,453  1,628  1,789  1,966 
Deferred revenues 8,357  8,775  8,002  8,374  8,429  8,233 
Other current liabilities 4,144  4,377  4,737  3,554  3,957  3,583 
Current liabilities 19,511  24,164  17,200  18,630  19,195  24,178 
Notes payable and other borrowings, non-current 72,110  75,995  69,226  51,673  56,128  48,112 
Income taxes payable 12,210  12,345  12,463  13,295  13,422  5,681 
Deferred tax liabilities 6,031  7,864  41  264  57  460 
Other non-current liabilities 5,203  4,787  3,791  2,484  2,238  2,314 
Non-current liabilities 95,554  100,991  85,521  67,716  71,845  56,567 
Total liabilities 115,065  125,155  102,721  86,346  91,040  80,745 
Preferred stock, $0.01 par value; outstanding: none —  —  —  —  —  — 
Common stock, $0.01 par value and additional paid in capital 26,808  26,533  26,486  26,909  28,950  27,065 
Retained earnings (accumulated deficit) (31,336) (20,120) (12,696) (3,496) 18,412  27,598 
Accumulated other comprehensive loss (1,692) (1,175) (1,716) (1,628) (1,636) (803)
Total Oracle Corporation stockholders’ equity (deficit) (6,220) 5,238  12,074  21,785  45,726  53,860 
Noncontrolling interests 452  714  643  578  498  386 
Total stockholders’ equity (deficit) (5,768) 5,952  12,717  22,363  46,224  54,246 
Total liabilities and stockholders’ equity (deficit) 109,297  131,107  115,438  108,709  137,264  134,991 

Based on: 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31), 10-K (reporting date: 2018-05-31), 10-K (reporting date: 2017-05-31).

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. current liabilities increased from 2020 to 2021 but then slightly decreased from 2021 to 2022 not reaching 2020 level.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Oracle Corp. non-current liabilities increased from 2020 to 2021 but then slightly decreased from 2021 to 2022.
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. total liabilities increased from 2020 to 2021 but then slightly decreased from 2021 to 2022.
Total Oracle Corporation stockholders’ equity (deficit) 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 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. total Oracle Corporation stockholders’ equity (deficit) decreased from 2020 to 2021 and from 2021 to 2022.