Financial Statements

The 5-year financial statements provided below are directly traceable to the financial statements filed by the subject stock exchange listed company with the Securitiies Exchange Commission (SEC) of the United States. Included within the financial statements are the latest five years financial results as well as the most recent filed quarter compared to the same quarter of the last year filed.

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Oracle Corp, https://www.oracle.com/, SIC Code - 7372, PREPACKAGED SOFTWARE

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Income Statement Qtr. End
02/29/2024		 Qtr. End
02/28/2023		 Yr. End
05/31/2023		 Yr. End
05/31/2022		 Yr. End
05/31/2021		 Yr. End
05/31/2020		 Yr. End
05/31/2019
Sales
SALES
SALES is the total amount sold within a stipulated time period, usually 12 months. Sales is usually expressed in monetary terms but can also be in total units of stock or products sold. 		13280 12398 49954 42440 40479 39068 39506
Cost of Goods Sold
COST OF GOODS SOLD
COST OF GOODS SOLD (COGS) is a figure representing the cost of buying raw material and producing finished goods. Included are precise factors, i.e. material and factory labor; as well as others that are variable, such as factory overhead. 		3869 3439 13564 8877 7855 7938 7995
Gross Income
GROSS PROFIT
GROSS PROFIT is net sales minus cost of sales. 		9411 8959 36390 33563 32624 31130 31511
Depreciation and Amortization
DEPRECIATION AND AMORTIZATION
DEPRECIATION AND AMORTIZATION is the standard line item in an income statement that sums: Depreciation, the non-cash expense of a tangible investment over time and Amortization, the non-cash expenses of an intangible investment over time. 		1557 1558 6108 3122 2916 2968 2919
Research/Development
RESEARCH & DEVELOPMENT
RESEARCH & DEVELOPMENT (R&D) is research as a planned activity aimed at discovery of new knowledge with the hope of developing new or improved products and services. Development is the translation of the research findings into a plan or design of new or improved products and services. 		2248 2146 8623 7219 6527 6067 6026
Interest Expense
INTEREST EXPENSE
INTEREST EXPENSE is the cost of borrowing funds in the current period. It is shown as a financial expense item within the income statement. An interest expense of zero to <15% relative to operating income, within the consumer products industry, is an indicator of a sustainable competitive advantage. 		0 0 0 0 0 0 0
Unusual Expenses/(Income)
UNUSUAL EXPENSES/(INCOME)
UNUSUAL EXPENSES/(INCOME) is the sum of: Restructuring Charge, Litigation, Impairment of assets held for use or sale, portion of Purchased R&D written off, and Other Unusual Expense (Income). 		245 130 680 4904 569 306 487
Total Operating Expenses
OPERATING EXPENSES
OPERATING EXPENSES is all selling and general & administrative expenses. Includes depreciation, but not interest expense. 		9530 9138 36861 31514 25266 25172 25971
Operating Income
OPERATING INCOME
OPERATING INCOME is revenue less cost of goods sold and related operating expenses that are applied to the day-to-day operating activities of the company. It excludes financial related items (i.e., interest income, dividend income, and interest expense), extraordinary items, and taxes. 		3750 3260 13093 10926 15213 13896 13535
Interest Income - non-op.
INTEREST INCOME - NON-OPERATING
INTEREST INCOME - NON-OPERATING is interest income generated from non-operating investment securities such as certificates of deposit or bonds for non-financial service companies. 		876 908 3505 2755 2496 1995 2082
Other Expenses/(Income)
OTHER EXPENSES/(INCOME)
OTHER EXPENSES/(INCOME) includes: miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general and administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income. 		9 134 462 522 -282 -162 -815
Pretax Income
PROFIT BEFORE TAXES
PROFIT BEFORE TAXES (PBT) is a profitability measure that looks at a companys profits before the company has to pay income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the payment of tax. 		2865 2218 9126 7649 12999 12063 12268
Income Taxes
INCOME TAX
INCOME TAX is a tax paid on money made or profit realized from employment, business, or capital. 		464 322 623 932 -747 1928 1574
Income After Taxes
INCOME AFTER TAXES
INCOME AFTER TAXES is the net profit earned by the company after deducting all expenses like interest, depreciation and tax. PAT can be fully retained by a company to be used in the business. Dividends, if declared, are paid to the share holders from this residue. 		2401 1896 8503 6717 13746 10135 10694
Adjustments to Income
ADJUSTMENTS TO INCOME
ADJUSTMENTS TO INCOME are all tax code allowable increases/(deductions) to income that are not already accounted for. 		0 0 0 0 0 0 0
Nonrecurring Items
NONRECURRING
NONRECURRING is an income statement item that is infrequent in occurrence or unusual in nature. 		0 0 NA NA 0 0 389
Net Income
NET INCOME
NET INCOME is the difference between a businesses total revenue and its total expenses. This caption and amount is usually found at the bottom of a companys Profit and Loss statement. Same as Net Profit. 		2401 1896 8503 6717 13746 10135 11083
Cash Flow Statement Qtr. End
02/29/2024		 Qtr. End
02/28/2023		 Yr. End
05/31/2023		 Yr. End
05/31/2022		 Yr. End
05/31/2021		 Yr. End
05/31/2020		 Yr. End
05/31/2019
Total Cash from Operations
TOTAL CASH FROM OPERATIONS
TOTAL CASH FROM OPERATIONS is a firm's net cash inflow resulting directly from its regular operations (disregarding extraordinary items such as the sale of fixed assets or transaction costs associated with issuing securities), calculated as the sum of net income plus noncash expenses that are deducted in calculating net income. 		5475 4275 17165 9539 15887 13139 14551
Total Cash from Investing
TOTAL CASH FROM INVESTING
TOTAL CASH FROM INVESTING shows a firms' cash inflows and outflows related to the purchase and sale of investments. Net investment cash flow equals the total cash inflows less the cash outflows from the section and can be a positive or negative number. There can be many types of investments in the investment cash flows section that affect net investment cash flow. 		-1783 -2778 -36484 11220 -13098 9843 26557
Total Cash from Financing
CASH FROM FINANCING
CASH FROM FINANCING is the sum of all the individual financing activity cash flow line items. 		-2463 -105 7910 -29126 -10378 -6132 -42056
Net Change in Cash
NET CHANGE IN CASH
NET CHANGE IN CASH is calculated by adding cash from operating, investing, and financing activities and foreign exchange effects from the Statement of Cash Flows. 		1237 1406 -11618 -8715 -7141 16725 -1106
Capital Expenditures
CAPITAL EXPENDITURE
CAPITAL EXPENDITURE (CAPEX) is the amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment. 		1674 2628 8695 4511 2135 1564 1660
Exchange Rate Effects
EXCHANGE RATE EFFECTS
EXCHANGE RATE EFFECTS is the effect on any given currency as the rate of exchange changes providing either a gain or loss in value against other currencies. 		8 14 -209 -348 448 -125 -158
Cash Flow per Share
CASH FLOW PER SHARE
CASH FLOW PER SHARE is a good measure of a firm's financial strength. Analysts put more weight on cash flow per share than earnings per share because EPS is more easily manipulated, its reliability can at times be questionable. Cash is almost impossible to falsify, i.e. you either have cash or you don't. Cash flow per share is a useful measure for the strength of a firm and the sustainability of its business model. The formula: 		0.44 0.51 -4.2 -3.13 -2.36 5.08 -0.3
Free Cash Flow
FREE CASH FLOW
FREE CASH FLOW is net income plus non-cash charges to income, specifically depreciation and amortization less capital expenditures, to sustain the basic business. Free cash flow per share is a measure of the amount of cash per share a business generates after expenditures for equipment or buildings. Free cash flow is available to be used for expansion, dividends, reduction in debt, or other purposes. Free cash flow is valued more than just about any other measure, including earnings (EPS). Cash assists companies to expand, develop new products, stock buy back, pay dividends, or reduce debt. Many analysts focus on free cash flow for insight into the core of a company's cash-generating engine. 		0.96 0.28 1.74 0.56 3.54 2.58 2.67
Balance Sheet - Assets Qtr. End
02/29/2024		 Qtr. End
02/28/2023		 Yr. End
05/31/2023		 Yr. End
05/31/2022		 Yr. End
05/31/2021		 Yr. End
05/31/2020		 Yr. End
05/31/2019
Cash
CASH
CASH is money, in the form of notes and coins, which constitutes payment for goods at the time of purchase. 		9481 8219 9765 21383 30098 37239 20514
Short-Term Investments
SHORT TERM INVESTMENTS
SHORT TERM INVESTMENTS are fixed income investments that mature in less than one year. 		423 550 422 519 16456 5818 17313
Accounts Receivable
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE is a current asset representing money due for services performed or merchandise sold on credit. 		7297 6213 6915 6744 6207 6329 5910
Inventory
INVENTORY
INVENTORY for companies: includes raw materials, items available for sale or in the process of being made ready for sale (work in process) for securities: it is securities bought and held by a broker or dealer for resale. A firm that has a sustainable competitive advantage has an inventory and net earnings are rising on a corresponding basis. Inventories that spike up/down are indicative of competitive industries prone to boom/bust. 		0 0 0 314 142 211 320
Other Current Assets
OTHER CURRENT ASSETS
OTHER CURRENT ASSETS relates to any other current assets. Does not include prepaid items. 		3862 3714 3902 2673 2664 2543 2329
Total Current Assets
CURRENT ASSETS
CURRENT ASSETS are those assets of a company that are reasonably expected to be realized in cash, or sold, or consumed during the normal operating cycle of the business (usually one year). Such assets include cash, accounts receivable and money due usually within one year, short-term investments, US government bonds, inventories, and prepaid expenses. 		21063 18696 21004 31633 55567 52140 46386
Net Property, Plant, Equip.
NET PROPERTY, PLANT, and EQUIPMENT
NET PROPERTY, PLANT, and EQUIPMENT is the book value of all buildings, land, furniture, and other physical capital assets that a business has purchased to run its business net of accumulated depreciation.   		19117 16345 21669 13216 7049 9044 6252
Long-Term Investments
LONG-TERM INVESTMENTS
LONG-TERM INVESTMENTS represents the investments a company intends to hold for over a one year period. For example: real estate, cash, stocks and bonds.. 		0 0 0 0 0 0 0
Goodwill/Intangibles
GOODWILL / INTANGIBLES
GOODWILL / INTANGIBLES is the total value of all intangible assets, e.g. goodwill, patents, copyrights, etc. 		69851 72206 72098 45251 46365 47507 49058
Other Long-Term Assets
OTHER LONG-TERM ASSETS
OTHER LONG-TERM ASSETS includes long-term assets not included into the investments, fixed, or intangible assets categories. Those other assets may be that part of prepaid expenses that will start expiring more than a year after the balance sheet date, or the cash surrender value of life insurance on company officers, etc. 		27051 24373 19613 19197 22126 6747 7013
Total Assets
TOTAL ASSETS
TOTAL ASSETS is the total of all assets; both current and fixed. 		137082 131620 134384 109297 131107 115438 108709
Balance Sheet - Liabilities Qtr. End
02/29/2024		 Qtr. End
02/28/2023		 Yr. End
05/31/2023		 Yr. End
05/31/2022		 Yr. End
05/31/2021		 Yr. End
05/31/2020		 Yr. End
05/31/2019
Accounts Payable
ACCOUNTS PAYABLE
ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and service received. 		1658 1610 1204 1317 745 637 580
Short-Term Debt
SHORT TERM DEBT
SHORT TERM DEBT is any debt owed by a company that is due and payable within one year. The debt is often made up of short-term bank loans the company is liable for. 		5510 5415 4061 3749 8250 2371 4494
Other Current Liab.
OTHER CURRENT LIABILITIES
OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses. 		17717 15855 17825 14445 15169 14192 13556
Total Current Liab.
CURRENT LIABILITIES
CURRENT LIABILITIES are liabilities to be paid within one year of the balance sheet date. 		24885 22880 23090 19511 24164 17200 18630
Long-Term Debt
LONG TERM DEBT
LONG TERM DEBT is all senior debt, including bonds, debentures, bank debt, mortgages, deferred portions of long term debt, and capital lease obligations. If a firm shows little to no long term debt over the years and/or their earning power could allow them to pay off their long term debt within 3-4 years, it is a good indicator of a sustainable competitive advantage. 		82470 86396 86420 72110 75995 69209 51656
Other Long-Term Liab.
OTHER LONG-TERM LIABILITIES
OTHER LONG-TERM LIABILITIES are any other non-current liabilities, including subordinated debt, and liability reserves. 		23545 24256 23318 23444 24996 16312 16060
Total Liabilites
TOTAL LIABILITIES
TOTAL LIABILITIES is all the obligations of the company, i.e. includes Total Current Liabilities, Long Term Debt, and any other miscellaneous liabilities the entity may have listed separately. 		131459 134041 115517 115517 125869 103364 86924
Preferred Stock
PREFERRED STOCK
PREFERRED STOCK, usually, non-voting capital stock that pays dividends at a specified rate and has preference over common stock in the payment of dividends and the liquidation of assets. A firm with a distinct sustainable competitive advantage is one that does not have preferred stock. 		0 0 0 0 0 0 0
Common Stock Equity
SHAREHOLDERS EQUITY
SHAREHOLDERS EQUITY is total assets minus total liabilities. It is the same as EQUITY, NET WORTH and stockholders equity. 		5623 -2421 1073 -6220 5238 12074 21785
Total Liabilities and Equity
TOTAL LIABILITIES AND EQUITY
TOTAL LIABILITIES AND EQUITY is all claims on the company's total assets, by outsiders (liabilities) and the company owners/shareholders (equity). 		137082 131620 134384 109297 131107 115438 108709

N/A: Data unavailable in order to calculate ratio
Z: Data equals zero in ratio denominator