Analysis of Short-term (Operating) Activity Ratios
Quarterly Data
Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.
Short-term Activity Ratios (Summary)
Oracle Corp., short-term (operating) activity ratios (quarterly data)
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
| Short-term activity ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Oracle Corp. receivables turnover ratio improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Oracle Corp. payables turnover ratio increased from Q4 2021 to Q1 2022 but then decreased significantly from Q1 2022 to Q2 2022. |
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Oracle Corp. working capital turnover ratio improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Oracle Corp. number of days of receivables outstanding improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. | Oracle Corp. number of days of payables outstanding decreased from Q4 2021 to Q1 2022 but then increased from Q1 2022 to Q2 2022 exceeding Q4 2021 level. |
Receivables Turnover
Oracle Corp., receivables turnover calculation (quarterly data)
| Nov 30, 2021 | Aug 31, 2021 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | ||||||||||||||||||||||||||||||||||
| Revenues | 10,360 | 9,728 | 11,227 | 10,085 | 9,800 | 9,367 | 10,440 | 9,796 | 9,614 | 9,218 | 11,137 | 9,614 | 9,562 | 9,193 | 11,252 | 9,771 | 9,621 | 9,187 | 10,893 | 9,205 | 9,035 | 8,595 | 10,594 | 9,012 | 8,993 | 8,448 | ||||||||
| Trade receivables, net of allowances for doubtful accounts | 4,462 | 4,482 | 5,409 | 4,637 | 4,423 | 4,576 | 5,551 | 4,162 | 4,050 | 3,820 | 5,134 | 3,993 | 3,975 | 3,729 | 5,279 | 3,902 | 3,798 | 3,591 | 5,300 | 3,721 | 3,690 | 3,407 | 5,385 | 3,844 | 3,956 | 3,475 | ||||||||
| Short-term Activity Ratio | ||||||||||||||||||||||||||||||||||
| Receivables turnover1 | 9.28 | 9.11 | 7.48 | 8.56 | 8.91 | 8.57 | 7.04 | 9.55 | 9.77 | 10.35 | 7.69 | 9.92 | 10.01 | 10.68 | 7.55 | 10.12 | 10.24 | 10.67 | 7.12 | 10.06 | 10.09 | 10.92 | 6.88 | — | — | — | ||||||||
| Benchmarks | ||||||||||||||||||||||||||||||||||
| Receivables Turnover, Competitors2 | ||||||||||||||||||||||||||||||||||
| Adobe Inc. | — | — | — | 9.77 | 9.74 | 9.00 | 9.20 | 9.44 | 8.82 | 8.40 | 7.28 | 7.76 | 7.94 | 7.12 | 6.86 | 8.21 | 7.56 | 7.24 | 5.99 | 6.86 | 7.24 | 7.23 | 7.03 | 7.59 | 7.96 | 8.46 | ||||||||
| Autodesk Inc. | 11.29 | 11.94 | 5.89 | 6.76 | 7.22 | 9.61 | 5.02 | 5.98 | 8.44 | 10.24 | 5.42 | 7.72 | 9.56 | 10.31 | 4.69 | 6.44 | 7.36 | 8.66 | 4.49 | 8.47 | 7.53 | 9.24 | 3.83 | — | — | — | ||||||||
| Automatic Data Processing Inc. | — | 5.55 | 5.50 | 5.30 | 5.81 | 5.85 | 5.98 | 5.61 | 5.61 | 5.76 | 5.81 | 5.63 | 5.25 | 6.12 | 6.72 | 6.40 | 6.25 | 7.01 | 7.27 | 6.74 | 6.55 | 7.32 | 6.69 | — | — | — | ||||||||
| Fidelity National Information Services Inc. | — | — | — | 17.77 | 18.12 | 18.06 | 18.96 | 16.25 | 14.63 | 14.75 | 15.97 | 12.13 | 29.13 | 24.32 | 29.98 | 22.24 | 31.18 | 25.82 | 31.35 | 46.43 | 46.99 | 34.89 | 52.81 | — | — | — | ||||||||
| Fiserv Inc. | — | — | — | 5.66 | 5.79 | 5.67 | 5.98 | 6.49 | 5.74 | 4.82 | 3.66 | 2.90 | 6.04 | 5.64 | 5.55 | 6.10 | 6.20 | 6.54 | 5.71 | 6.25 | 6.62 | 6.47 | 6.10 | — | — | — | ||||||||
| International Business Machines Corp. | — | — | — | 11.27 | 10.90 | 11.42 | 10.32 | 12.30 | 11.54 | 11.05 | 9.80 | 11.42 | 10.50 | 11.26 | 10.71 | 11.37 | 10.85 | 10.29 | 8.86 | 9.62 | 9.34 | 9.48 | 8.70 | — | — | — | ||||||||
| Intuit Inc. | — | 25.10 | 24.64 | 16.04 | 16.60 | 79.16 | 51.54 | 31.31 | 11.82 | 66.66 | 77.98 | 25.87 | 11.61 | 79.14 | 60.86 | 18.83 | 10.21 | 45.56 | 50.26 | 20.77 | 9.31 | 39.33 | 43.46 | — | — | — | ||||||||
| Mastercard Inc. | — | — | — | 20.66 | 17.76 | 9.21 | 8.97 | 11.34 | 9.10 | 14.61 | 5.64 | 5.98 | 10.14 | 10.70 | 6.10 | 10.83 | 9.11 | 8.72 | 9.09 | 9.96 | 8.99 | 10.20 | 9.86 | — | — | — | ||||||||
| Microsoft Corp. | — | 6.44 | 4.42 | 6.08 | 5.61 | 6.44 | 4.47 | 6.11 | 5.71 | 6.80 | 4.26 | 6.34 | 6.02 | 6.61 | 4.17 | 6.02 | 5.36 | 6.46 | 4.54 | 6.77 | 5.97 | 7.67 | 4.67 | — | — | — | ||||||||
| PayPal Holdings Inc. | — | — | — | 33.38 | 34.41 | 33.93 | 37.18 | 42.11 | 43.09 | 44.33 | 40.86 | 40.86 | 43.12 | 38.86 | 49.36 | 36.33 | 51.33 | 53.50 | 46.27 | 40.97 | 66.81 | 63.33 | 50.66 | — | — | — | ||||||||
| salesforce.com inc. | 5.78 | 7.04 | 2.73 | 6.12 | 5.63 | 5.93 | 2.77 | 6.16 | 6.32 | 6.51 | 2.70 | 6.15 | 5.97 | 6.30 | 2.68 | 6.53 | 5.98 | 6.16 | 2.63 | 6.17 | 5.65 | 5.93 | 2.67 | — | — | — | ||||||||
| ServiceNow Inc. | — | — | — | 7.13 | 6.62 | 7.49 | 4.48 | 6.69 | 6.26 | 6.04 | 4.14 | 5.98 | 5.98 | 6.65 | 4.54 | 5.74 | 6.16 | 5.67 | 4.44 | 6.07 | 5.85 | 5.40 | 4.31 | — | — | — | ||||||||
| Visa Inc. | — | — | 13.71 | 13.62 | 14.89 | 13.46 | 17.28 | 10.84 | 16.68 | 7.19 | 7.54 | 13.19 | 13.77 | 6.81 | 13.03 | 12.40 | 7.74 | 11.59 | 12.91 | 12.52 | 5.02 | 11.99 | 10.28 | — | — | — | ||||||||
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
1 Q2 2022 Calculation
Receivables turnover
= (RevenuesQ2 2022
+ RevenuesQ1 2022
+ RevenuesQ4 2021
+ RevenuesQ3 2021)
÷ Trade receivables, net of allowances for doubtful accounts
= (10,360 + 9,728 + 11,227 + 10,085)
÷ 4,462 = 9.28
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Oracle Corp. receivables turnover ratio improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
Payables Turnover
Oracle Corp., payables turnover calculation (quarterly data)
| Nov 30, 2021 | Aug 31, 2021 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | ||||||||||||||||||||||||||||||||||
| Cost of revenues | 2,159 | 2,103 | 2,121 | 1,915 | 1,939 | 1,880 | 1,969 | 1,964 | 2,048 | 1,957 | 2,065 | 1,976 | 2,001 | 1,953 | 2,181 | 2,002 | 1,965 | 1,933 | 2,004 | 1,892 | 1,797 | 1,776 | 1,937 | 1,839 | 1,853 | 1,850 | ||||||||
| Accounts payable | 1,034 | 749 | 745 | 812 | 724 | 534 | 637 | 533 | 534 | 486 | 580 | 603 | 587 | 527 | 529 | 603 | 554 | 593 | 599 | 481 | 615 | 551 | 504 | 410 | 415 | 422 | ||||||||
| Short-term Activity Ratio | ||||||||||||||||||||||||||||||||||
| Payables turnover1 | 8.03 | 10.79 | 10.54 | 9.49 | 10.71 | 14.72 | 12.46 | 15.07 | 15.07 | 16.46 | 13.78 | 13.45 | 13.86 | 15.37 | 15.28 | 13.11 | 14.07 | 12.86 | 12.47 | 15.39 | 11.95 | 13.44 | 14.84 | — | — | — | ||||||||
| Benchmarks | ||||||||||||||||||||||||||||||||||
| Payables Turnover, Competitors2 | ||||||||||||||||||||||||||||||||||
| Accenture PLC | — | 16.45 | 15.03 | 16.92 | 17.94 | 20.16 | 22.48 | 21.75 | 20.11 | 19.17 | 18.16 | 19.00 | 20.14 | 21.74 | 21.62 | 20.52 | 20.05 | 20.09 | 16.87 | 19.59 | 20.71 | 21.40 | 19.14 | — | — | — | ||||||||
| Adobe Inc. | — | — | — | 5.40 | 5.60 | 6.76 | 5.63 | 7.62 | 6.00 | 6.52 | 7.98 | 8.45 | 8.63 | 9.18 | 6.42 | 7.60 | 9.16 | 7.87 | 8.90 | 10.59 | 11.50 | 4.48 | 9.31 | 9.64 | 10.49 | 10.82 | ||||||||
| Autodesk Inc. | 3.44 | 2.81 | 2.75 | 2.72 | 3.28 | 3.80 | 3.88 | 3.00 | 3.35 | 3.08 | 2.81 | 3.18 | 3.49 | 2.82 | 3.20 | 3.36 | 3.41 | 3.51 | 3.66 | 3.44 | 3.29 | 3.46 | 3.09 | — | — | — | ||||||||
| Automatic Data Processing Inc. | — | 113.48 | 61.24 | 75.77 | 74.30 | 75.85 | 82.80 | 72.72 | 62.24 | 75.28 | 64.44 | 51.30 | 52.77 | 60.07 | 57.92 | 73.21 | 55.35 | 65.65 | 48.56 | 56.29 | 51.11 | 58.89 | 44.91 | — | — | — | ||||||||
| Fidelity National Information Services Inc. | — | — | — | 1.60 | 1.75 | 1.77 | 1.69 | 1.85 | 1.89 | 2.13 | 1.56 | 1.25 | 6.98 | 5.85 | 5.73 | 6.16 | 7.31 | 6.54 | 6.51 | 9.28 | 9.93 | 8.26 | 8.73 | — | — | — | ||||||||
| International Business Machines Corp. | — | — | — | 9.08 | 9.07 | 9.16 | 7.75 | 9.76 | 8.36 | 9.63 | 8.30 | 10.16 | 8.75 | 7.35 | 6.50 | 8.04 | 7.91 | 7.56 | 6.65 | 7.74 | 8.19 | 7.89 | 6.70 | — | — | — | ||||||||
| Intuit Inc. | — | 3.47 | 2.70 | 2.56 | 2.82 | 5.25 | 4.52 | 3.48 | 2.78 | 4.45 | 4.26 | 2.92 | 2.67 | 4.92 | 5.49 | 2.86 | 2.51 | 3.74 | 5.15 | 2.96 | 3.01 | 4.66 | 4.09 | — | — | — | ||||||||
| Mastercard Inc. | — | — | — | 35.86 | 29.24 | 11.91 | 10.37 | 13.81 | 10.63 | 14.80 | 6.22 | 7.54 | 11.81 | 12.83 | 6.83 | 12.52 | 11.33 | 10.42 | 9.31 | 11.92 | 10.33 | 13.46 | 11.39 | — | — | — | ||||||||
| Microsoft Corp. | — | 3.70 | 3.44 | 3.77 | 3.80 | 3.73 | 3.68 | 4.78 | 4.92 | 5.06 | 4.57 | 5.60 | 5.47 | 4.70 | 4.45 | 4.86 | 4.57 | 5.05 | 4.64 | 5.43 | 5.08 | 5.31 | 4.75 | — | — | — | ||||||||
| PayPal Holdings Inc. | — | — | — | 68.92 | 47.30 | 61.73 | 45.45 | 69.07 | 42.06 | 47.17 | 42.18 | 48.44 | 44.86 | 38.13 | 29.40 | 30.93 | 37.01 | 38.03 | 26.44 | 6.89 | 36.99 | 36.60 | 29.69 | — | — | — | ||||||||
| ServiceNow Inc. | — | — | — | 19.64 | 11.82 | 9.75 | 28.83 | 17.87 | 10.13 | 11.28 | 15.04 | 12.17 | 10.81 | 17.21 | 20.26 | 13.62 | 18.21 | 13.97 | 15.56 | 22.67 | 18.22 | 12.50 | 10.47 | — | — | — | ||||||||
| Visa Inc. | — | — | 9.87 | 9.53 | 10.68 | 10.49 | 12.58 | 8.40 | 12.78 | 5.50 | 5.76 | 9.20 | 10.42 | 5.46 | 9.51 | 8.67 | 6.34 | 8.15 | 9.17 | 8.56 | 5.85 | 7.76 | 7.24 | — | — | — | ||||||||
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
1 Q2 2022 Calculation
Payables turnover
= (Cost of revenuesQ2 2022
+ Cost of revenuesQ1 2022
+ Cost of revenuesQ4 2021
+ Cost of revenuesQ3 2021)
÷ Accounts payable
= (2,159 + 2,103 + 2,121 + 1,915)
÷ 1,034 = 8.03
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Payables turnover | An activity ratio calculated as cost of goods sold divided by payables. | Oracle Corp. payables turnover ratio increased from Q4 2021 to Q1 2022 but then decreased significantly from Q1 2022 to Q2 2022. |
Working Capital Turnover
Oracle Corp., working capital turnover calculation (quarterly data)
| Nov 30, 2021 | Aug 31, 2021 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected Financial Data (US$ in millions) | ||||||||||||||||||||||||||||||||||
| Current assets | 31,078 | 47,117 | 55,567 | 43,744 | 46,251 | 49,939 | 52,140 | 33,442 | 34,540 | 42,384 | 46,386 | 47,617 | 56,938 | 67,009 | 75,964 | 77,732 | 78,545 | 73,335 | 74,515 | 66,011 | 64,734 | 74,451 | 64,313 | 57,069 | 58,618 | 62,122 | ||||||||
| Less: Current liabilities | 18,881 | 23,071 | 24,164 | 20,250 | 21,347 | 18,748 | 17,200 | 15,740 | 14,592 | 18,875 | 18,630 | 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 | ||||||||
| Working capital | 12,197 | 24,046 | 31,403 | 23,494 | 24,904 | 31,191 | 34,940 | 17,702 | 19,948 | 23,509 | 27,756 | 29,631 | 36,623 | 47,447 | 56,769 | 59,764 | 63,051 | 53,109 | 50,337 | 50,221 | 48,387 | 59,309 | 47,105 | 45,244 | 44,864 | 46,731 | ||||||||
| Revenues | 10,360 | 9,728 | 11,227 | 10,085 | 9,800 | 9,367 | 10,440 | 9,796 | 9,614 | 9,218 | 11,137 | 9,614 | 9,562 | 9,193 | 11,252 | 9,771 | 9,621 | 9,187 | 10,893 | 9,205 | 9,035 | 8,595 | 10,594 | 9,012 | 8,993 | 8,448 | ||||||||
| Short-term Activity Ratio | ||||||||||||||||||||||||||||||||||
| Working capital turnover1 | 3.39 | 1.70 | 1.29 | 1.69 | 1.58 | 1.26 | 1.12 | 2.25 | 1.98 | 1.68 | 1.42 | 1.34 | 1.09 | 0.84 | 0.70 | 0.66 | 0.62 | 0.72 | 0.75 | 0.75 | 0.77 | 0.63 | 0.79 | — | — | — | ||||||||
| Benchmarks | ||||||||||||||||||||||||||||||||||
| Working Capital Turnover, Competitors2 | ||||||||||||||||||||||||||||||||||
| Accenture PLC | — | 15.85 | 12.77 | 7.71 | 8.35 | 7.70 | 8.71 | 10.32 | 10.56 | 9.98 | 9.85 | 11.92 | 11.77 | 12.53 | 12.12 | 14.59 | 13.41 | 15.49 | 16.17 | 17.59 | 14.81 | 16.07 | 11.23 | — | — | — | ||||||||
| Adobe Inc. | — | — | — | 6.22 | 7.44 | 8.67 | 4.89 | 5.51 | 8.11 | 9.50 | — | — | — | — | 16.24 | 3.42 | 2.02 | 1.95 | 1.96 | 2.05 | 2.17 | 2.20 | 1.93 | 1.91 | 1.86 | 1.88 | ||||||||
| Autodesk Inc. | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | 16.26 | 5.13 | 22.25 | 7.38 | 3.00 | 2.49 | 2.05 | 1.79 | — | — | — | ||||||||
| Automatic Data Processing Inc. | — | 6.46 | 5.67 | 6.85 | 5.87 | 5.86 | 10.15 | 14.20 | 17.22 | 46.64 | 8.27 | 7.96 | 9.99 | 14.77 | 8.14 | 6.63 | 6.09 | 4.62 | 4.35 | 3.94 | 4.23 | 3.49 | 3.19 | — | — | — | ||||||||
| Fidelity National Information Services Inc. | — | — | — | — | — | — | — | — | — | 27.03 | — | — | 1.01 | 93.49 | 13.85 | 9.49 | 9.06 | — | — | 13.87 | 7.02 | 34.37 | 8.17 | — | — | — | ||||||||
| Fiserv Inc. | — | — | — | 18.31 | 32.40 | 27.73 | 25.52 | 19.77 | 19.95 | 15.30 | 7.72 | 5.78 | 0.73 | 37.97 | 27.21 | 321.56 | 38.77 | 67.55 | 153.95 | 280.55 | — | — | — | — | — | — | ||||||||
| International Business Machines Corp. | — | — | — | — | — | — | — | 40.51 | 49.97 | — | 107.30 | 25.25 | 2.21 | 5.69 | 7.29 | 7.03 | 7.11 | 5.98 | 6.40 | 6.01 | 8.67 | 12.39 | 10.50 | — | — | — | ||||||||
| Intuit Inc. | — | 4.39 | 3.85 | 3.40 | 5.45 | 1.74 | 1.73 | 3.19 | 4.80 | 4.93 | 4.17 | 3.46 | 10.00 | 9.43 | 20.71 | 40.97 | — | — | — | — | — | — | — | — | — | — | ||||||||
| Mastercard Inc. | — | — | — | 4.66 | 4.40 | 3.13 | 2.11 | 1.83 | 1.72 | 2.02 | 3.38 | 3.94 | 3.36 | 3.68 | 3.27 | 2.70 | 2.88 | 2.32 | 2.50 | 2.28 | 2.30 | 1.91 | 1.79 | — | — | — | ||||||||
| Microsoft Corp. | — | 1.88 | 1.76 | 1.71 | 1.44 | 1.37 | 1.30 | 1.24 | 1.25 | 1.20 | 1.19 | 1.15 | 1.11 | 1.06 | 0.99 | 0.94 | 0.90 | 0.86 | 0.94 | 0.93 | 1.16 | 0.86 | 1.06 | — | — | — | ||||||||
| PayPal Holdings Inc. | — | — | — | 1.98 | 1.99 | 1.89 | 1.71 | 1.51 | 1.50 | 1.70 | 1.54 | 1.49 | 2.48 | 2.54 | 2.19 | 2.04 | 1.55 | 1.53 | 1.34 | 1.41 | 1.40 | 1.39 | 1.22 | — | — | — | ||||||||
| salesforce.com inc. | — | 4.36 | 5.11 | 7.48 | 10.29 | 9.75 | 15.29 | 28.71 | — | — | — | — | — | 4.92 | — | — | — | — | — | — | — | — | — | — | — | — | ||||||||
| ServiceNow Inc. | — | — | — | 11.15 | 16.31 | 5.62 | 5.76 | 3.73 | 8.10 | 43.84 | 46.69 | 30.81 | 13.86 | 10.15 | 7.86 | 5.16 | 4.40 | 5.37 | 6.24 | 2.09 | 1.83 | 5.85 | 5.13 | — | — | — | ||||||||
| Visa Inc. | — | — | 2.03 | 1.62 | 1.50 | 1.55 | 1.66 | 2.57 | 6.02 | 4.96 | 3.04 | 2.98 | 3.05 | 3.16 | 2.98 | 2.65 | 2.15 | 2.10 | 2.03 | 2.86 | 3.18 | 3.67 | 2.41 | — | — | — | ||||||||
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
1 Q2 2022 Calculation
Working capital turnover
= (RevenuesQ2 2022
+ RevenuesQ1 2022
+ RevenuesQ4 2021
+ RevenuesQ3 2021)
÷ Working capital
= (10,360 + 9,728 + 11,227 + 10,085)
÷ 12,197 = 3.39
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Oracle Corp. working capital turnover ratio improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
Average Receivable Collection Period
Oracle Corp., average receivable collection period calculation (quarterly data)
| Nov 30, 2021 | Aug 31, 2021 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected Financial Data | ||||||||||||||||||||||||||||||||||
| Receivables turnover | 9.28 | 9.11 | 7.48 | 8.56 | 8.91 | 8.57 | 7.04 | 9.55 | 9.77 | 10.35 | 7.69 | 9.92 | 10.01 | 10.68 | 7.55 | 10.12 | 10.24 | 10.67 | 7.12 | 10.06 | 10.09 | 10.92 | 6.88 | — | — | — | ||||||||
| Short-term Activity Ratio (no. days) | ||||||||||||||||||||||||||||||||||
| Average receivable collection period1 | 39 | 40 | 49 | 43 | 41 | 43 | 52 | 38 | 37 | 35 | 47 | 37 | 36 | 34 | 48 | 36 | 36 | 34 | 51 | 36 | 36 | 33 | 53 | — | — | — | ||||||||
| Benchmarks (no. days) | ||||||||||||||||||||||||||||||||||
| Average Receivable Collection Period, Competitors2 | ||||||||||||||||||||||||||||||||||
| Adobe Inc. | — | — | — | 37 | 37 | 41 | 40 | 39 | 41 | 43 | 50 | 47 | 46 | 51 | 53 | 44 | 48 | 50 | 61 | 53 | 50 | 50 | 52 | 48 | 46 | 43 | ||||||||
| Autodesk Inc. | 32 | 31 | 62 | 54 | 51 | 38 | 73 | 61 | 43 | 36 | 67 | 47 | 38 | 35 | 78 | 57 | 50 | 42 | 81 | 43 | 48 | 39 | 95 | — | — | — | ||||||||
| Automatic Data Processing Inc. | — | 66 | 66 | 69 | 63 | 62 | 61 | 65 | 65 | 63 | 63 | 65 | 70 | 60 | 54 | 57 | 58 | 52 | 50 | 54 | 56 | 50 | 55 | — | — | — | ||||||||
| Fidelity National Information Services Inc. | — | — | — | 21 | 20 | 20 | 19 | 22 | 25 | 25 | 23 | 30 | 13 | 15 | 12 | 16 | 12 | 14 | 12 | 8 | 8 | 10 | 7 | — | — | — | ||||||||
| Fiserv Inc. | — | — | — | 65 | 63 | 64 | 61 | 56 | 64 | 76 | 100 | 126 | 60 | 65 | 66 | 60 | 59 | 56 | 64 | 58 | 55 | 56 | 60 | — | — | — | ||||||||
| International Business Machines Corp. | — | — | — | 32 | 33 | 32 | 35 | 30 | 32 | 33 | 37 | 32 | 35 | 32 | 34 | 32 | 34 | 35 | 41 | 38 | 39 | 39 | 42 | — | — | — | ||||||||
| Intuit Inc. | — | 15 | 15 | 23 | 22 | 5 | 7 | 12 | 31 | 5 | 5 | 14 | 31 | 5 | 6 | 19 | 36 | 8 | 7 | 18 | 39 | 9 | 8 | — | — | — | ||||||||
| Mastercard Inc. | — | — | — | 18 | 21 | 40 | 41 | 32 | 40 | 25 | 65 | 61 | 36 | 34 | 60 | 34 | 40 | 42 | 40 | 37 | 41 | 36 | 37 | — | — | — | ||||||||
| Microsoft Corp. | — | 57 | 83 | 60 | 65 | 57 | 82 | 60 | 64 | 54 | 86 | 58 | 61 | 55 | 88 | 61 | 68 | 57 | 80 | 54 | 61 | 48 | 78 | — | — | — | ||||||||
| PayPal Holdings Inc. | — | — | — | 11 | 11 | 11 | 10 | 9 | 8 | 8 | 9 | 9 | 8 | 9 | 7 | 10 | 7 | 7 | 8 | 9 | 5 | 6 | 7 | — | — | — | ||||||||
| salesforce.com inc. | 63 | 52 | 134 | 60 | 65 | 62 | 132 | 59 | 58 | 56 | 135 | 59 | 61 | 58 | 136 | 56 | 61 | 59 | 139 | 59 | 65 | 62 | 137 | — | — | — | ||||||||
| ServiceNow Inc. | — | — | — | 51 | 55 | 49 | 82 | 55 | 58 | 60 | 88 | 61 | 61 | 55 | 80 | 64 | 59 | 64 | 82 | 60 | 62 | 68 | 85 | — | — | — | ||||||||
| Visa Inc. | — | — | 27 | 27 | 25 | 27 | 21 | 34 | 22 | 51 | 48 | 28 | 27 | 54 | 28 | 29 | 47 | 31 | 28 | 29 | 73 | 30 | 36 | — | — | — | ||||||||
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
1 Q2 2022 Calculation
Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ 9.28 = 39
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Oracle Corp. number of days of receivables outstanding improved from Q4 2021 to Q1 2022 and from Q1 2022 to Q2 2022. |
Average Payables Payment Period
Oracle Corp., average payables payment period calculation (quarterly data)
| Nov 30, 2021 | Aug 31, 2021 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Selected Financial Data | ||||||||||||||||||||||||||||||||||
| Payables turnover | 8.03 | 10.79 | 10.54 | 9.49 | 10.71 | 14.72 | 12.46 | 15.07 | 15.07 | 16.46 | 13.78 | 13.45 | 13.86 | 15.37 | 15.28 | 13.11 | 14.07 | 12.86 | 12.47 | 15.39 | 11.95 | 13.44 | 14.84 | — | — | — | ||||||||
| Short-term Activity Ratio (no. days) | ||||||||||||||||||||||||||||||||||
| Average payables payment period1 | 45 | 34 | 35 | 38 | 34 | 25 | 29 | 24 | 24 | 22 | 26 | 27 | 26 | 24 | 24 | 28 | 26 | 28 | 29 | 24 | 31 | 27 | 25 | — | — | — | ||||||||
| Benchmarks (no. days) | ||||||||||||||||||||||||||||||||||
| Average Payables Payment Period, Competitors2 | ||||||||||||||||||||||||||||||||||
| Accenture PLC | — | 22 | 24 | 22 | 20 | 18 | 16 | 17 | 18 | 19 | 20 | 19 | 18 | 17 | 17 | 18 | 18 | 18 | 22 | 19 | 18 | 17 | 19 | — | — | — | ||||||||
| Adobe Inc. | — | — | — | 68 | 65 | 54 | 65 | 48 | 61 | 56 | 46 | 43 | 42 | 40 | 57 | 48 | 40 | 46 | 41 | 34 | 32 | 81 | 39 | 38 | 35 | 34 | ||||||||
| Autodesk Inc. | 106 | 130 | 133 | 134 | 111 | 96 | 94 | 122 | 109 | 119 | 130 | 115 | 104 | 129 | 114 | 109 | 107 | 104 | 100 | 106 | 111 | 105 | 118 | — | — | — | ||||||||
| Automatic Data Processing Inc. | — | 3 | 6 | 5 | 5 | 5 | 4 | 5 | 6 | 5 | 6 | 7 | 7 | 6 | 6 | 5 | 7 | 6 | 8 | 6 | 7 | 6 | 8 | — | — | — | ||||||||
| Fidelity National Information Services Inc. | — | — | — | 228 | 209 | 206 | 216 | 197 | 193 | 171 | 233 | 291 | 52 | 62 | 64 | 59 | 50 | 56 | 56 | 39 | 37 | 44 | 42 | — | — | — | ||||||||
| International Business Machines Corp. | — | — | — | 40 | 40 | 40 | 47 | 37 | 44 | 38 | 44 | 36 | 42 | 50 | 56 | 45 | 46 | 48 | 55 | 47 | 45 | 46 | 54 | — | — | — | ||||||||
| Intuit Inc. | — | 105 | 135 | 142 | 129 | 70 | 81 | 105 | 131 | 82 | 86 | 125 | 137 | 74 | 66 | 128 | 145 | 98 | 71 | 123 | 121 | 78 | 89 | — | — | — | ||||||||
| Mastercard Inc. | — | — | — | 10 | 12 | 31 | 35 | 26 | 34 | 25 | 59 | 48 | 31 | 28 | 53 | 29 | 32 | 35 | 39 | 31 | 35 | 27 | 32 | — | — | — | ||||||||
| Microsoft Corp. | — | 99 | 106 | 97 | 96 | 98 | 99 | 76 | 74 | 72 | 80 | 65 | 67 | 78 | 82 | 75 | 80 | 72 | 79 | 67 | 72 | 69 | 77 | — | — | — | ||||||||
| PayPal Holdings Inc. | — | — | — | 5 | 8 | 6 | 8 | 5 | 9 | 8 | 9 | 8 | 8 | 10 | 12 | 12 | 10 | 10 | 14 | 53 | 10 | 10 | 12 | — | — | — | ||||||||
| ServiceNow Inc. | — | — | — | 19 | 31 | 37 | 13 | 20 | 36 | 32 | 24 | 30 | 34 | 21 | 18 | 27 | 20 | 26 | 23 | 16 | 20 | 29 | 35 | — | — | — | ||||||||
| Visa Inc. | — | — | 37 | 38 | 34 | 35 | 29 | 43 | 29 | 66 | 63 | 40 | 35 | 67 | 38 | 42 | 58 | 45 | 40 | 43 | 62 | 47 | 50 | — | — | — | ||||||||
Based on: 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), 10-K (reporting date: 2018-05-31), 10-Q (reporting date: 2018-02-28), 10-Q (reporting date: 2017-11-30), 10-Q (reporting date: 2017-08-31), 10-K (reporting date: 2017-05-31), 10-Q (reporting date: 2017-02-28), 10-Q (reporting date: 2016-11-30), 10-Q (reporting date: 2016-08-31), 10-K (reporting date: 2016-05-31), 10-Q (reporting date: 2016-02-29), 10-Q (reporting date: 2015-11-30), 10-Q (reporting date: 2015-08-31).
1 Q2 2022 Calculation
Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ 8.03 = 45
2 Click competitor name to see calculations.
| Short-term activity ratio | Description | The company |
|---|---|---|
| Average payables payment period | An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. | Oracle Corp. number of days of payables outstanding decreased from Q4 2021 to Q1 2022 but then increased from Q1 2022 to Q2 2022 exceeding Q4 2021 level. |