Common-Size Balance Sheet: Assets
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- Cash Flow Statement
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Price to FCFE (P/FCFE)
- Return on Equity (ROE) since 2005
- Return on Assets (ROA) since 2005
- Current Ratio since 2005
- Total Asset Turnover since 2005
- Price to Operating Profit (P/OP) since 2005
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Oracle Corp., common-size consolidated balance sheet: assets
Based on: 10-K (reporting date: 2025-05-31), 10-K (reporting date: 2024-05-31), 10-K (reporting date: 2023-05-31), 10-K (reporting date: 2022-05-31), 10-K (reporting date: 2021-05-31), 10-K (reporting date: 2020-05-31).
- Cash and cash equivalents
- The proportion of cash and cash equivalents relative to total assets has shown a consistent decline from 32.26% in 2020 to 6.41% in 2025, indicating a reduction in highly liquid assets over the period.
- Marketable securities
- This category experienced an increase from 5.04% in 2020 to a peak of 12.55% in 2021, followed by a sharp decrease to below 0.5% by 2022, and remaining minimal through 2025, suggesting a shift away from these investments.
- Trade receivables, net of allowances for credit losses
- The share of trade receivables relative to total assets has fluctuated mildly, with values generally between 4.13% and 5.59%, showing relative stability in credit extended to customers.
- Inventories
- Inventories have maintained a very low proportion of total assets, ranging narrowly between 0.11% and 0.29%, indicating minimal investment in stock relative to overall assets.
- Prepaid expenses and other current assets
- The percentage represented by prepaid expenses and other current assets remained fairly constant, fluctuating slightly between 2.61% and 3.17% across the periods analyzed.
- Current assets
- The overall share of current assets decreased substantially from 45.17% in 2020 to 14.6% in 2025, reflecting a notable shift of asset composition away from short-term assets.
- Property, plant and equipment, net
- There is a marked increase in the proportion of net property, plant, and equipment, rising from 5.41% in 2020 to 25.85% in 2025, indicating significant capital investment and growth in tangible fixed assets.
- Intangible assets, net
- Intangible assets as a percentage of total assets showed variability: declining from 3.24% in 2020 to 1.32% in 2022, then spiking to 7.32% in 2023 followed by a decline to 2.72% in 2025, suggesting episodic changes in intangible asset valuation or acquisition.
- Goodwill
- Goodwill experienced fluctuations but remained a substantial portion of total assets, peaking at 46.33% in 2023 before decreasing to 36.95% in 2025; this points to significant acquisition activity with variations in recorded goodwill.
- Deferred tax assets
- Deferred tax assets increased from 2.82% in 2020 to 11.69% in 2022, then declined gradually to 7.05% by 2025, reflecting changes in tax asset recognition and deferred tax positions over time.
- Other non-current assets
- The share of other non-current assets increased steadily from 5.45% in 2020 to 12.82% in 2025, indicating growth in miscellaneous long-term assets.
- Non-current assets
- Non-current assets as a portion of total assets increased significantly over the period, from 54.83% in 2020 to 85.4% in 2025, showing a strategic emphasis on long-term asset accumulation.
- Total assets
- Total assets are normalized to 100% for each year, providing the basis for proportional analysis across categories.