Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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.
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Oracle Corp., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 10-Q (reporting date: 2025-02-28), 10-Q (reporting date: 2024-11-30), 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 10-Q (reporting date: 2021-11-30), 10-Q (reporting date: 2021-08-31), 10-K (reporting date: 2021-05-31), 10-Q (reporting date: 2021-02-28), 10-Q (reporting date: 2020-11-30), 10-Q (reporting date: 2020-08-31), 10-K (reporting date: 2020-05-31), 10-Q (reporting date: 2020-02-29), 10-Q (reporting date: 2019-11-30), 10-Q (reporting date: 2019-08-31), 10-K (reporting date: 2019-05-31), 10-Q (reporting date: 2019-02-28), 10-Q (reporting date: 2018-11-30), 10-Q (reporting date: 2018-08-31).
The analysis of the quarterly financial data reveals several noteworthy trends and fluctuations across different liability and equity categories over the observed periods.
- Current Liabilities
- The total current liabilities exhibit variability with an overall rising trend, particularly notable after mid-2021. For example, notes payable and other borrowings (current) show wide oscillations, peaking at US$16,097 million in August 2022 and again reaching high levels in later quarters, reflecting shifting short-term borrowing patterns. Accounts payable generally increase over time, reflecting growing operational commitments. Accrued compensation and related benefits fluctuate but tend to increase in more recent periods, indicating rising employee-related obligations. Deferred revenues and other current liabilities also demonstrate variability but maintain relatively high values throughout, pointing to sustained advance payments and accrued expenses.
- Non-Current Liabilities
- Non-current liabilities show an overall upward trend with considerable volatility. Notes payable and other borrowings (non-current) initially decrease slightly but surge significantly after mid-2019, reaching a peak of US$86,396 million in February 2023. This suggests an increased reliance on long-term debt financing in recent years. Deferred tax liabilities data become available only from early 2021, showing a declining trend, which could suggest utilization or reduction of deferred tax obligations. Other non-current liabilities have steadily increased, nearly doubling from around US$2,333 million in August 2018 to US$14,364 million by the latest period, indicating growing long-term obligations.
- Total Liabilities
- Total liabilities experience growth from approximately US$89,794 million in August 2018 to over US$144,117 million in the recent period. The notable spike in August 2022 followed by sustained elevated levels indicates increased leverage and financial commitments.
- Stockholders’ Equity
- Stockholders’ equity shows a declining trend until mid-2021, turning negative during some quarters, reflecting accumulated losses or deficits. However, from late 2021 onward, equity rebounds considerably, reaching US$17,261 million in the most recent quarter. This improvement may be attributed to earned income, capital injections, or other equity-enhancing activities. Common stock and additional paid-in capital increase steadily, indicating consistent equity financing or retained capital investments.
- Retained Earnings and Comprehensive Loss
- Retained earnings display a prolonged negative trajectory, with accumulated deficits expanding until around 2023. This suggests recurring net losses or dividend distributions exceeding earnings. The accumulated other comprehensive loss remains relatively stable but with slight fluctuations, indicating minor fluctuations in unrealized gains/losses or pension adjustments.
- Total Liabilities and Equity
- The combined total liabilities and stockholders’ equity grow from approximately US$128 billion in August 2018 to over US$161 billion by the most recent quarter, reflecting expansion in the balance sheet size. This growth aligns primarily with increases in liabilities, especially non-current borrowings.
Overall, the financial data indicate an increased reliance on debt financing, especially long-term borrowings, accompanied by fluctuating but improving equity positions in recent periods. The negative retained earnings point to fiscal challenges in earlier years, with a positive trend emerging more recently. The elevated current liabilities and growing other liabilities suggest expanding operations but also increased short-term and long-term financial responsibilities.