Name: Oracle Corp. (NYSE:ORCL) | Common-Size Income Statement
Creator: Stock Analysis on Net

Common-Size Income Statement

Oracle Corp., common-size consolidated income statement

12 months ended:	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
Cloud services and license support	74.36%	70.68%	71.10%	70.90%	70.11%	67.60%
Cloud license and on-premise license	9.59%	11.57%	13.85%	13.34%	13.12%	14.82%
Hardware	5.79%	6.55%	7.50%	8.30%	8.81%	9.38%
Services	10.25%	11.20%	7.55%	7.46%	7.95%	8.20%
Revenues	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Cloud services and license support	-17.80%	-15.54%	-12.28%	-10.75%	-10.25%	-9.57%
Hardware	-1.68%	-2.08%	-2.29%	-2.40%	-2.86%	-3.44%
Services	-9.11%	-9.53%	-6.34%	-6.25%	-7.21%	-7.22%
Cost of revenues	-28.59%	-27.15%	-20.92%	-19.41%	-20.32%	-20.24%
Gross profit	71.41%	72.85%	79.08%	80.59%	79.68%	79.76%
Sales and marketing	-15.62%	-17.68%	-18.96%	-18.98%	-20.72%	-21.54%
Research and development	-16.83%	-17.26%	-17.01%	-16.12%	-15.53%	-15.25%
General and administrative	-2.92%	-3.16%	-3.10%	-3.10%	-3.02%	-3.20%
Amortization of intangible assets	-5.68%	-7.17%	-2.71%	-3.41%	-4.06%	-4.28%
Transitional and other employee related costs	-0.04%	-0.15%	-0.02%	-0.01%	-0.03%	-0.12%
Business combination adjustments, net	0.02%	-0.02%	-0.02%	-0.01%	0.02%	0.05%
Other, net	-0.58%	-0.21%	-11.06%	-0.32%	-0.13%	-0.04%
Acquisition related and other	-0.59%	-0.38%	-11.11%	-0.34%	-0.14%	-0.11%
Restructuring	-0.76%	-0.98%	-0.45%	-1.06%	-0.64%	-1.12%
Operating income	28.99%	26.21%	25.74%	37.58%	35.57%	34.26%
Interest expense	-6.64%	-7.02%	-6.49%	-6.17%	-5.11%	-5.27%
Interest income	0.85%	0.57%	0.22%	0.25%	1.35%	2.76%
Foreign currency losses, net	-0.43%	-0.50%	-0.47%	-0.28%	-0.47%	-0.28%
Gains (losses) from equity investments, net	-0.57%	-0.65%	-0.35%	0.65%	0.00%	0.00%
Other income (expenses), net	0.32%	-0.01%	-0.20%	0.52%	-0.04%	-0.04%
Non-operating income (expenses), net, excluding noncontrolling interests in income	0.17%	-0.59%	-0.80%	1.14%	0.83%	2.45%
Income before income taxes and noncontrolling interests in income	22.52%	18.60%	18.46%	32.56%	31.30%	31.44%
(Provision for) benefit from income taxes	-2.41%	-1.25%	-2.20%	1.85%	-4.93%	-3.00%
Net income before noncontrolling interests in income	20.11%	17.35%	16.26%	34.40%	26.36%	28.44%
Noncontrolling interests in income	-0.35%	-0.33%	-0.43%	-0.44%	-0.42%	-0.38%
Net income	19.76%	17.02%	15.83%	33.96%	25.94%	28.05%

Based on: 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), 10-K (reporting date: 2019-05-31).

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Income statement item	Description	The company
Operating income	The net result for the period of deducting operating expenses from operating revenues.	Oracle Corp. operating income as a percentage of revenues increased from 2022 to 2023 and from 2023 to 2024.
Income before income taxes and noncontrolling interests in income	Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.	Oracle Corp. income before income taxes and noncontrolling interests in income as a percentage of revenues increased from 2022 to 2023 and from 2023 to 2024.
Net income	The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.	Oracle Corp. net income as a percentage of revenues increased from 2022 to 2023 and from 2023 to 2024.