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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- Income Statement
- Balance Sheet: Assets
- Analysis of Liquidity Ratios
- Analysis of Short-term (Operating) Activity Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Capital Asset Pricing Model (CAPM)
- Present Value of Free Cash Flow to Equity (FCFE)
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
- Analysis of Debt
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Oracle Corp., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 10-Q (reporting date: 2026-02-28), 10-Q (reporting date: 2025-11-30), 10-Q (reporting date: 2025-08-31), 10-K (reporting date: 2025-05-31), 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).
An examination of the balance sheet information reveals significant fluctuations in liabilities and stockholders’ equity over the observed period. Current liabilities demonstrate an overall increasing trend, punctuated by notable spikes, while non-current liabilities exhibit a more consistent, substantial increase. Stockholders’ equity experiences a period of decline before a recovery and subsequent growth, though it remains volatile.
- Current Liabilities
- Current liabilities generally increased from August 2019 to May 2021, peaking at US$24.164 billion. A subsequent decrease is observed through November 2021, followed by another increase, culminating in a substantial rise to US$31.544 billion in February 2024. This pattern suggests seasonal or cyclical influences on short-term obligations. Accounts payable and accrued compensation show consistent increases over the period, contributing to the overall trend. A particularly large increase in accounts payable is noted from February 2024 to May 2024. Notes payable and other borrowings, current, are highly volatile, with significant increases in November 2020 and August 2022, followed by declines.
- Non-Current Liabilities
- Non-current liabilities demonstrate a consistent upward trend throughout the period, increasing from US$68.335 billion in August 2019 to US$165.452 billion in November 2024. This growth is primarily driven by increases in notes payable and other borrowings, non-current, and, more recently, operating lease liabilities. Income taxes payable remain relatively stable, while other non-current liabilities show moderate fluctuations. The substantial increase in non-current liabilities suggests a reliance on long-term financing.
- Total Liabilities
- Total liabilities follow the trends of its components, exhibiting an overall increase from US$87.210 billion in August 2019 to US$206.189 billion in November 2024. The largest increase occurs between February 2023 and November 2024, indicating a period of significant financial leverage. The combined effect of increasing current and non-current liabilities contributes to this overall growth.
- Stockholders’ Equity
- Stockholders’ equity initially declines from US$19.019 billion in August 2019 to a low of -US$1.130 billion in May 2021, indicating a period of accumulated deficits exceeding common stock and additional paid-in capital. A recovery begins in August 2021, and equity grows to US$39.051 billion by November 2024. This recovery is driven by increases in common stock and additional paid-in capital, coupled with a reduction in accumulated deficit. However, equity remains volatile, with fluctuations influenced by accumulated other comprehensive loss. The presence of preferred stock is noted from February 2025 onwards.
- Overall Trend
- The company demonstrates a shift in its capital structure over the period. Initially, the company relied more on equity financing, but increasingly turned to debt financing, as evidenced by the substantial growth in total liabilities. While stockholders’ equity has recovered from a period of negative values, it has not kept pace with the growth in liabilities, resulting in a higher debt-to-equity ratio over time. The significant increase in both current and non-current liabilities in the later periods warrants further investigation into the company’s financing strategies and ability to meet its obligations.