Oracle Corp. (ORCL)


Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

The statement of financial position 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 Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

USD $ in millions

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Feb 28, 2019 Nov 30, 2018 Aug 31, 2018 May 31, 2018 Feb 28, 2018 Nov 30, 2017 Aug 31, 2017 May 31, 2017 Feb 28, 2017 Nov 30, 2016 Aug 31, 2016 May 31, 2016 Feb 29, 2016 Nov 30, 2015 Aug 31, 2015 May 31, 2015 Feb 28, 2015 Nov 30, 2014 Aug 31, 2014 May 31, 2014 Feb 28, 2014 Nov 30, 2013 Aug 31, 2013 May 31, 2013 Feb 28, 2013 Nov 30, 2012 Aug 31, 2012
Notes payable and other borrowings, current 4,487  6,477  3,743  4,491  4,491  2,499  4,998  9,797  3,498  3,838  999  3,750  —  2,000  2,000  1,999  1,999  —  —  1,508  1,516  1,525  1,533  —  1,250  1,250  1,250 
Accounts payable 603  587  527  529  603  554  593  599  481  615  551  504  410  415  422  806  626  490  423  471  396  408  367  419  361  372  388 
Accrued compensation and related benefits 1,258  1,445  1,421  1,789  1,498  1,500  1,517  1,966  1,516  1,486  1,419  1,966  1,536  1,597  1,384  1,839  1,564  1,546  1,491  1,940  1,583  1,566  1,425  1,851  1,557  1,546  1,472 
Deferred revenues 8,007  8,246  10,349  8,429  8,003  8,076  10,269  8,233  7,388  7,411  9,462  7,655  6,912  6,998  9,078  7,245  6,443  6,816  8,939  7,269  6,473  6,667  8,524  7,118  6,278  6,504  8,316 
Other current liabilities 3,631  3,560  3,522  3,957  3,373  2,865  2,849  3,583  2,907  2,997  2,711  3,333  2,967  2,744  2,507  3,402  3,160  3,133  2,524  3,201  3,124  2,944  2,677  3,484  2,470  2,675  2,529 
Current liabilities 17,986  20,315  19,562  19,195  17,968  15,494  20,226  24,178  15,790  16,347  15,142  17,208  11,825  13,754  15,391  15,291  13,792  11,985  13,377  14,389  13,092  13,110  14,526  12,872  11,916  12,347  13,955 
Notes payable and other borrowings, non-current 51,672  51,561  54,386  56,128  56,224  58,170  48,293  48,112  50,469  50,489  53,057  40,105  40,106  39,940  40,050  39,959  30,258  32,456  32,567  22,667  22,677  22,641  22,575  18,494  18,502  18,507  13,521 
Income taxes payable 13,208  13,001  13,513  13,422  13,296  6,082  5,891  5,681  5,162  5,099  5,031  4,908  4,418  4,273  4,408  4,386  4,297  4,231  4,148  4,184  4,055  3,950  3,860  3,899  3,775  3,906  3,732 
Other non-current liabilities 2,334  2,386  2,333  2,295  2,441  2,716  2,821  2,774  2,938  2,820  2,161  2,169  2,209  2,184  2,319  2,169  1,937  1,671  1,703  1,657  1,503  1,471  1,459  1,402  1,467  1,487  1,614 
Non-current liabilities 67,214  66,948  70,232  71,845  71,961  66,968  57,005  56,567  58,569  58,408  60,249  47,182  46,733  46,397  46,777  46,514  36,492  38,358  38,418  28,508  28,235  28,062  27,894  23,795  23,744  23,900  18,867 
Total liabilities 85,200  87,263  89,794  91,040  89,929  82,462  77,231  80,745  74,359  74,755  75,391  64,390  58,558  60,151  62,168  61,805  50,284  50,343  51,795  42,897  41,327  41,172  42,420  36,667  35,660  36,247  32,822 
Preferred stock, $0.01 par value; outstanding: none —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  — 
Common stock, $0.01 par value and additional paid in capital 26,732  27,430  27,811  28,950  29,048  28,474  28,089  27,065  25,970  25,159  24,588  24,217  23,526  23,426  23,272  23,156  22,694  22,039  21,709  21,077  20,336  19,403  19,055  18,893  18,645  18,015  17,901 
Retained earnings (accumulated deficit) (1,284) 5,107  12,022  18,412  20,037  28,296  28,586  27,598  25,576  24,375  23,380  23,888  23,390  23,737  24,964  26,503  26,165  25,972  25,838  25,965  24,606  24,386  24,830  25,854  24,549  24,746  25,117 
Accumulated other comprehensive income (loss) (1,734) (1,965) (1,766) (1,636) (1,296) (902) (716) (803) (931) (1,072) (533) (816) (1,046) (1,239) (1,139) (996) (764) (468) (193) (164) (235) (226) (344) (99) 154  222  311 
Total Oracle Corporation stockholders’ equity 23,714  30,572  38,067  45,726  47,789  55,868  55,959  53,860  50,615  48,462  47,435  47,289  45,870  45,924  47,097  48,663  48,095  47,543  47,354  46,878  44,707  43,563  43,541  44,648  43,348  42,983  43,329 
Noncontrolling interests 524  483  497  498  483  432  407  386  408  383  397  501  466  408  441  435  437  419  577  569  528  503  445  497  442  427  407 
Total equity 24,238  31,055  38,564  46,224  48,272  56,300  56,366  54,246  51,023  48,845  47,832  47,790  46,336  46,332  47,538  49,098  48,532  47,962  47,931  47,447  45,235  44,066  43,986  45,145  43,790  43,410  43,736 
Total liabilities and equity 109,438  118,318  128,358  137,264  138,201  138,762  133,597  134,991  125,382  123,600  123,223  112,180  104,894  106,483  109,706  110,903  98,816  98,305  99,726  90,344  86,562  85,238  86,406  81,812  79,450  79,657  76,558 

Based on: 10-Q (filing date: 2019-03-18), 10-Q (filing date: 2018-12-19), 10-Q (filing date: 2018-09-19), 10-K (filing date: 2018-06-22), 10-Q (filing date: 2018-03-21), 10-Q (filing date: 2017-12-18), 10-Q (filing date: 2017-09-18), 10-K (filing date: 2017-06-27), 10-Q (filing date: 2017-03-17), 10-Q (filing date: 2016-12-19), 10-Q (filing date: 2016-09-19), 10-K (filing date: 2016-06-22), 10-Q (filing date: 2016-03-18), 10-Q (filing date: 2015-12-18), 10-Q (filing date: 2015-09-18), 10-K (filing date: 2015-06-25), 10-Q (filing date: 2015-03-19), 10-Q (filing date: 2014-12-19), 10-Q (filing date: 2014-09-23), 10-K (filing date: 2014-06-26), 10-Q (filing date: 2014-03-20), 10-Q (filing date: 2013-12-20), 10-Q (filing date: 2013-09-20), 10-K (filing date: 2013-06-26), 10-Q (filing date: 2013-03-22), 10-Q (filing date: 2012-12-21), 10-Q (filing date: 2012-09-24).

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 increased from Q1 2019 to Q2 2019 but then declined significantly from Q2 2019 to Q3 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 declined from Q1 2019 to Q2 2019 but then slightly increased from Q2 2019 to Q3 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 declined from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 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 Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.