Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Analysis of Liquidity Ratios 

Microsoft Excel

Liquidity Ratios (Summary)

Oracle Corp., liquidity ratios

Microsoft Excel
May 31, 2022 May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017
Current ratio 1.62 2.30 3.03 2.49 3.96 3.08
Quick ratio 1.43 2.15 2.83 2.31 3.78 2.95
Cash ratio 1.12 1.93 2.50 2.03 3.50 2.73

Based on: 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31), 10-K (reporting date: 2018-05-31), 10-K (reporting date: 2017-05-31).

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Oracle Corp. current ratio deteriorated from 2020 to 2021 and from 2021 to 2022.
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Oracle Corp. quick ratio deteriorated from 2020 to 2021 and from 2021 to 2022.
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Oracle Corp. cash ratio deteriorated from 2020 to 2021 and from 2021 to 2022.

Current Ratio

Oracle Corp., current ratio calculation, comparison to benchmarks

Microsoft Excel
May 31, 2022 May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017
Selected Financial Data (US$ in millions)
Current assets 31,633  55,567  52,140  46,386  75,964  74,515 
Current liabilities 19,511  24,164  17,200  18,630  19,195  24,178 
Liquidity Ratio
Current ratio1 1.62 2.30 3.03 2.49 3.96 3.08
Benchmarks
Current Ratio, Competitors2
Accenture PLC 1.25 1.40 1.40 1.34 1.23
Adobe Inc. 1.25 1.48 0.79 1.13 2.05
International Business Machines Corp. 0.88 0.98 1.02 1.29 1.33
Intuit Inc. 1.39 1.94 2.26 1.83 1.14 0.73
Mastercard Inc. 1.29 1.61 1.42 1.39 1.57
Microsoft Corp. 1.78 2.08 2.52 2.53 2.90 2.48
PayPal Holdings Inc. 1.22 1.33 1.43 1.27 1.43
Salesforce Inc. 1.05 1.23 1.08 0.95 0.92 0.83
ServiceNow Inc. 1.05 1.21 1.03 1.17 1.15
Visa Inc. 1.75 1.91 1.56 1.61 1.90
Current Ratio, Sector
Software & Services 1.60 1.81 1.76 2.04 1.97
Current Ratio, Industry
Information Technology 1.61 1.80 1.73 1.82 2.00

Based on: 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31), 10-K (reporting date: 2018-05-31), 10-K (reporting date: 2017-05-31).

1 2022 Calculation
Current ratio = Current assets ÷ Current liabilities
= 31,633 ÷ 19,511 = 1.62

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Oracle Corp. current ratio deteriorated from 2020 to 2021 and from 2021 to 2022.

Quick Ratio

Oracle Corp., quick ratio calculation, comparison to benchmarks

Microsoft Excel
May 31, 2022 May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017
Selected Financial Data (US$ in millions)
Cash and cash equivalents 21,383  30,098  37,239  20,514  21,620  21,784 
Marketable securities 519  16,456  5,818  17,313  45,641  44,294 
Trade receivables, net of allowances for credit losses 5,953  5,409  5,551  5,134  5,279  5,300 
Total quick assets 27,855  51,963  48,608  42,961  72,540  71,378 
 
Current liabilities 19,511  24,164  17,200  18,630  19,195  24,178 
Liquidity Ratio
Quick ratio1 1.43 2.15 2.83 2.31 3.78 2.95
Benchmarks
Quick Ratio, Competitors2
Accenture PLC 1.14 1.29 1.29 1.24 1.12
Adobe Inc. 1.11 1.34 0.70 1.06 2.00
International Business Machines Corp. 0.67 0.83 0.87 1.12 1.19
Intuit Inc. 1.17 1.65 2.04 1.44 0.86 0.45
Mastercard Inc. 1.12 1.45 1.27 1.27 1.45
Microsoft Corp. 1.57 1.90 2.33 2.35 2.74 2.37
PayPal Holdings Inc. 1.19 1.30 1.40 1.24 1.40
Salesforce Inc. 0.93 1.11 0.95 0.82 0.83 0.74
ServiceNow Inc. 0.95 1.10 0.92 1.03 1.05
Visa Inc. 1.61 1.77 1.45 1.53 1.81
Quick Ratio, Sector
Software & Services 1.46 1.67 1.62 1.91 1.86
Quick Ratio, Industry
Information Technology 1.37 1.57 1.52 1.62 1.80

Based on: 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31), 10-K (reporting date: 2018-05-31), 10-K (reporting date: 2017-05-31).

1 2022 Calculation
Quick ratio = Total quick assets ÷ Current liabilities
= 27,855 ÷ 19,511 = 1.43

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Oracle Corp. quick ratio deteriorated from 2020 to 2021 and from 2021 to 2022.

Cash Ratio

Oracle Corp., cash ratio calculation, comparison to benchmarks

Microsoft Excel
May 31, 2022 May 31, 2021 May 31, 2020 May 31, 2019 May 31, 2018 May 31, 2017
Selected Financial Data (US$ in millions)
Cash and cash equivalents 21,383  30,098  37,239  20,514  21,620  21,784 
Marketable securities 519  16,456  5,818  17,313  45,641  44,294 
Total cash assets 21,902  46,554  43,057  37,827  67,261  66,078 
 
Current liabilities 19,511  24,164  17,200  18,630  19,195  24,178 
Liquidity Ratio
Cash ratio1 1.12 1.93 2.50 2.03 3.50 2.73
Benchmarks
Cash Ratio, Competitors2
Accenture PLC 0.52 0.67 0.55 0.50 0.42
Adobe Inc. 0.84 1.09 0.51 0.75 1.65
International Business Machines Corp. 0.22 0.36 0.24 0.32 0.34
Intuit Inc. 0.90 1.46 2.00 1.39 0.81 0.40
Mastercard Inc. 0.79 1.09 0.81 0.86 1.07
Microsoft Corp. 1.10 1.47 1.89 1.93 2.29 2.06
PayPal Holdings Inc. 1.06 1.21 1.24 1.13 1.05
Salesforce Inc. 0.48 0.67 0.54 0.39 0.45 0.30
ServiceNow Inc. 0.67 0.83 0.61 0.74 0.85
Visa Inc. 1.38 1.57 1.11 1.28 1.56
Cash Ratio, Sector
Software & Services 1.11 1.32 1.21 1.46 1.43
Cash Ratio, Industry
Information Technology 0.98 1.20 1.11 1.17 1.39

Based on: 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31), 10-K (reporting date: 2019-05-31), 10-K (reporting date: 2018-05-31), 10-K (reporting date: 2017-05-31).

1 2022 Calculation
Cash ratio = Total cash assets ÷ Current liabilities
= 21,902 ÷ 19,511 = 1.12

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Oracle Corp. cash ratio deteriorated from 2020 to 2021 and from 2021 to 2022.