Stock Analysis on Net
Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Cash Flow Statement
Quarterly Data

Beginner level

The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company’s balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Oracle Corp., consolidated cash flow statement (quarterly data)

US$ in millions

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3 months ended: May 31, 2021 Feb 28, 2021 Nov 30, 2020 Aug 31, 2020 May 31, 2020 Feb 29, 2020 Nov 30, 2019 Aug 31, 2019 May 31, 2019 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
Net income (loss) 4,032  5,021  2,442  2,251  3,116  2,571  2,311  2,137  3,740  2,745  2,333  2,265  3,407  (4,024) 2,232  2,210  3,232  2,239  2,032  1,832  2,814  2,142  2,198  1,747 
Depreciation 410  385  386  356  357  348  341  336  330  334  280  286  287  305  288  285  278  259  241  222  228  214  210  219 
Amortization of intangible assets 342  347  345  345  365  400  407  414  424  407  424  434  415  394  400  411  441  397  302  311  355  408  423  452 
Deferred income taxes 50  (2,432) (216) 173  (453) (135) (249) (14) (450) (513) (116) (112) (708) (64) 159  (597) (42) 145  38  (60) (53) (30)
Stock-based compensation 442  479  488  428  386  361  397  446  394  427  396  436  396  389  419  403  333  371  327  319  269  261  254  253 
Excess tax benefits on the exercise of stock options and vesting of restricted stock-based awards —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  (63) (21) (15) (25)
Other, net (266) 43  106  78  72  50  57  60  13  26  66  52  37  (144) 34  47  27  11  46  39  27  39  32  45 
(Increase) decrease in trade receivables, net (756) (174) 186  1,077  (1,391) (133) (234) 1,313  (1,188) (10) (274) 1,390  (1,455) (45) (223) 1,752  (1,526) (7) (313) 1,993  (1,520) 132  (536) 2,150 
(Increase) decrease in prepaid expenses and other assets 13  64  165  380  (53) 80  157  481  93  (159) 18  309  (157) (122) (541) 544  (154) (75) (155) 360  (184) (18) (229) 429 
Increase (decrease) in accounts payable and other liabilities 224  46  (294) 539  (119) (103) (813) 545  (283) 197  (561) 342  12  444  (1,062) 825  (363) 514  (1,013) 877  70  393  (1,353)
Increase (decrease) in income taxes payable (304) 62  (657) (586) 345  (176) (492) (121) (43) 269  (689) 10  699  7,422  (10) 32  742  (19) 103  (94) 237  296  (118) (102)
Increase (decrease) in deferred revenues 655  (92) (1,903) 1,745  331  (235) (2,079) 1,761  564  (382) (2,089) 2,213  687  (169) (2,129) 1,785  865  (122) (1,969) 1,761  652  11  (2,058) 2,071 
Changes in operating assets and liabilities, net of effects from acquisitions (168) (139) (2,163) 2,322  (229) (583) (2,751) 2,621  (29) (565) (2,837) 3,361  116  7,098  (2,459) 3,051  752  (586) (1,820) 3,007  62  491  (2,548) 3,195 
Adjustments to reconcile net income (loss) to net cash provided by operating activities 810  (1,317) (1,054) 3,702  498  441  (1,798) 3,863  682  116  (1,787) 4,457  1,253  7,334  (1,382) 4,356  1,234  460  (946) 4,043  916  1,332  (1,697) 4,109 
Net cash provided by operating activities 4,842  3,704  1,388  5,953  3,614  3,012  513  6,000  4,422  2,861  546  6,722  4,660  3,310  850  6,566  4,466  2,699  1,086  5,875  3,730  3,474  501  5,856 
Purchases of marketable securities and other investments (11,207) (11,197) (4,900) (10,678) (5,332) (85) (98) (216) (90) (32) (539) (739) (786) (6,474) (10,351) (7,671) (10,296) (5,481) (4,577) (5,513) (3,013) (3,911) (5,969) (11,669)
Proceeds from maturities of marketable securities and other investments 7,842  7,406  9,317  1,459  1,522  961  1,325  879  2,471  3,473  2,033  4,704  5,564  3,242  5,240  6,326  5,790  5,745  4,328  1,752  2,402  3,757  10,444  4,644 
Proceeds from sales of marketable securities 183  850  —  —  —  464  12,111  5,971  10,218  1,110  —  484  2,261  —  —  —  —  —  —  —  —  —  — 
Acquisitions, net of cash acquired (12) (29) —  —  (13) —  (109) (2) (33) (17) (263) (50) (1,724) —  —  —  (815) (552) (8,711) (1,143) (337) (166) (147) — 
Capital expenditures (717) (414) (568) (436) (433) (396) (349) (386) (413) (443) (421) (383) (378) (286) (599) (473) (525) (440) (757) (299) (180) (368) (195) (446)
Net cash (used for) provided by investing activities (3,911) (3,384) 3,852  (9,655) (4,256) 480  1,233  12,386  7,906  13,199  1,920  3,532  3,160  (1,257) (5,710) (1,818) (5,846) (728) (9,717) (5,203) (1,128) (688) 4,133  (7,471)
Payments for repurchases of common stock (7,976) (3,996) (4,017) (4,945) (5,305) (3,939) (4,991) (5,005) (6,253) (9,963) (9,957) (9,967) (4,926) (3,967) (1,952) (502) (494) (498) (567) (2,002) (1,973) (2,209) (3,412) (2,846)
Proceeds from issuances of common stock 871  143  205  567  356  615  301  316  687  450  727  291  286  763  339  1,014  872  563  259  487  623  162  344  296 
Shares repurchased for tax withholdings upon vesting of restricted stock-based awards (69) (77) (42) (478) (41) (65) (45) (514) (48) (38) (38) (379) (39) (33) (103) (331) (46) (49) (18) (170) (7) (5) (7) (70)
Payments of dividends to stockholders (917) (699) (717) (730) (740) (768) (767) (795) (806) (670) (714) (742) (778) (783) (791) (788) (787) (612) (614) (618) (623) (632) (636) (650)
Proceeds from borrowings, net of issuance costs 14,934  —  —  —  19,888  —  —  —  —  —  —  —  2,498  —  9,945  —  3,800  —  —  13,932  3,750  —  —  — 
Repayments of borrowings —  (1,631) —  (1,000) —  —  (2,750) (1,750) —  (2,000) —  (2,500) (2,500) —  (2,500) (4,800) —  (344) —  (3,750) —  (2,000) —  — 
Excess tax benefits on the exercise of stock options and vesting of restricted stock-based awards —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  —  63  21  15  25 
Other, net (45) 131  17  93  (25) (12) (42) (54) (41) (18) (41) (36) —  —  —  (34) (58) —  (33) (167) —  —  (60) (25)
Net cash provided by (used for) financing activities 6,798  (6,129) (4,554) (6,493) 14,133  (4,169) (8,294) (7,802) (6,461) (12,239) (10,023) (13,333) (5,459) (4,020) 4,938  (5,441) 3,287  (940) (973) 7,712  1,833  (4,663) (3,756) (3,270)
Effect of exchange rate changes on cash and cash equivalents 48  129  39  232  (81) (34) (15) (73) 75  (74) (86) (228) 144  (89) 230  129  125  (418) 78  134  49  (206) (92)
Net increase (decrease) in cash and cash equivalents 7,777  (5,680) 725  (9,963) 13,410  (711) (6,543) 10,569  5,794  3,896  (7,631) (3,165) 2,133  (1,823) (11) (463) 2,036  1,156  (10,022) 8,462  4,569  (1,828) 672  (4,977)

Based on: 10-K (filing date: 2021-06-21), 10-Q (filing date: 2021-03-11), 10-Q (filing date: 2020-12-11), 10-Q (filing date: 2020-09-15), 10-K (filing date: 2020-06-22), 10-Q (filing date: 2020-03-13), 10-Q (filing date: 2019-12-13), 10-Q (filing date: 2019-09-13), 10-K (filing date: 2019-06-21), 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).

Cash flow statement item Description The company
Net cash provided by operating activities Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. Oracle Corp.’s net cash provided by operating activities increased from Q2 2021 to Q3 2021 and from Q3 2021 to Q4 2021.
Net cash (used for) provided by investing activities Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. Oracle Corp.’s net cash (used for) provided by investing activities decreased from Q2 2021 to Q3 2021 and from Q3 2021 to Q4 2021.
Net cash provided by (used for) financing activities Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. Oracle Corp.’s net cash provided by (used for) financing activities decreased from Q2 2021 to Q3 2021 but then increased from Q3 2021 to Q4 2021 exceeding Q2 2021 level.