Oracle Corp. (ORCL)

Balance Sheet: Liabilities and Stockholders’ Equity

Difficulty: Beginner

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

		May 31, 2019		May 31, 2018		May 31, 2017		May 31, 2016		May 31, 2015		May 31, 2014
	Notes payable and other borrowings, current
	Accounts payable
	Accrued compensation and related benefits
	Income taxes payable
	Deferred revenues
	Other current liabilities
	Current liabilities
	Notes payable and other borrowings, non-current
	Income taxes payable
	Other non-current liabilities
	Non-current liabilities
	Total liabilities
	Preferred stock, $0.01 par value; outstanding: none
	Common stock, $0.01 par value and additional paid in capital
	Retained earnings (accumulated deficit)
	Accumulated other comprehensive loss
	Total Oracle Corporation stockholders’ equity
	Noncontrolling interests
	Total equity
	Total liabilities and 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).

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 declined from 2017 to 2018 and from 2018 to 2019.
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 2017 to 2018 but then slightly declined from 2018 to 2019.
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 2017 to 2018 but then slightly declined from 2018 to 2019.
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 declined from 2017 to 2018 and from 2018 to 2019.

	Oracle Corp.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality