Stock Analysis on Net

Oracle Corp. (NYSE:ORCL)

Common-Size Income Statement
Quarterly Data

Oracle Corp., common-size consolidated income statement (quarterly data)

Microsoft Excel
3 months ended: Aug 31, 2024 May 31, 2024 Feb 29, 2024 Nov 30, 2023 Aug 31, 2023 May 31, 2023 Feb 28, 2023 Nov 30, 2022 Aug 31, 2022 May 31, 2022 Feb 28, 2022 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
Cloud services and license support 79.05 71.63 75.02 74.48 76.66 67.71 71.97 70.04 73.54 64.30 72.64 72.92 75.77 65.81 71.91 72.57 74.16 65.57 70.74 70.84 73.82 61.05 69.29 69.41 71.89
Cloud license and on-premise license 6.54 12.86 9.46 9.10 6.50 15.55 10.39 11.69 7.90 21.45 12.26 11.94 8.36 19.11 12.65 11.14 9.46 18.75 12.57 11.71 8.81 22.63 13.01 12.73 9.43
Hardware 4.92 5.89 5.68 5.84 5.73 6.14 6.54 6.92 6.67 7.22 7.59 7.40 7.84 7.85 8.13 8.61 8.69 8.62 8.75 9.06 8.84 8.93 9.52 9.32 9.83
Services 9.49 9.61 9.84 10.57 11.11 10.59 11.10 11.34 11.89 7.04 7.50 7.74 8.03 7.23 7.31 7.67 7.69 7.05 7.94 8.38 8.53 7.40 8.18 8.54 8.84
Revenues 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Cloud services and license support -19.52 -17.65 -18.46 -17.57 -17.50 -15.59 -15.97 -15.41 -15.16 -12.12 -12.41 -12.15 -12.48 -10.81 -10.55 -10.86 -10.79 -9.68 -10.12 -10.63 -10.65 -8.76 -9.75 -10.00 -9.93
Hardware -1.22 -1.69 -1.63 -1.65 -1.76 -1.89 -1.97 -2.33 -2.18 -2.15 -2.32 -2.21 -2.52 -2.24 -2.28 -2.49 -2.63 -2.76 -2.77 -2.96 -2.95 -3.26 -3.53 -3.47 -3.55
Services -8.62 -8.12 -9.04 -9.68 -9.73 -9.48 -9.80 -9.62 -9.20 -5.98 -6.36 -6.48 -6.62 -5.83 -6.16 -6.44 -6.65 -6.42 -7.17 -7.71 -7.63 -6.52 -7.28 -7.46 -7.77
Cost of revenues -29.35% -27.47% -29.13% -28.90% -28.99% -26.96% -27.74% -27.36% -26.54% -20.25% -21.10% -20.84% -21.62% -18.89% -18.99% -19.79% -20.07% -18.86% -20.05% -21.30% -21.23% -18.54% -20.55% -20.93% -21.24%
Gross profit 70.65% 72.53% 70.87% 71.10% 71.01% 73.04% 72.26% 72.64% 73.46% 79.75% 78.90% 79.16% 78.38% 81.11% 81.01% 80.21% 79.93% 81.14% 79.95% 78.70% 78.77% 81.46% 79.45% 79.07% 78.76%
Sales and marketing -15.30 -14.79 -15.38 -16.17 -16.27 -16.55 -17.34 -18.05 -19.02 -18.88 -19.06 -18.86 -19.06 -18.50 -18.99 -18.73 -19.79 -18.76 -20.92 -21.51 -21.89 -20.81 -21.33 -21.97 -22.18
Research and development -17.33 -15.57 -16.93 -17.20 -17.79 -16.09 -17.31 -17.58 -18.29 -16.60 -17.27 -16.93 -17.31 -15.28 -16.07 -16.34 -16.96 -14.17 -15.31 -15.92 -16.89 -14.02 -14.83 -15.43 -17.01
General and administrative -2.69 -2.82 -2.84 -2.90 -3.16 -2.89 -3.24 -2.98 -3.59 -3.08 -3.19 -3.08 -3.06 -2.72 -3.27 -3.31 -3.15 -2.66 -2.94 -3.36 -3.17 -2.95 -3.29 -3.13 -3.49
Amortization of intangible assets -4.69 -5.20 -5.64 -5.83 -6.13 -6.29 -7.15 -7.39 -8.03 -2.27 -2.65 -2.89 -3.11 -3.05 -3.44 -3.52 -3.68 -3.50 -4.08 -4.23 -4.49 -3.81 -4.23 -4.43 -4.72
Acquisition related and other -0.10 -0.71 -1.17 -0.36 -0.09 -0.36 -0.30 -0.51 -0.36 -0.04 -0.19 -45.05 -0.22 -0.27 -0.13 -0.78 -0.20 -0.11 -0.07 -0.12 -0.27 -0.14 0.04 -0.19 -0.15
Restructuring -0.55 -0.65 -0.68 -0.64 -1.11 -0.95 -0.63 -1.12 -1.26 -0.86 -0.18 -0.31 -0.39 -0.85 -0.65 -0.98 -1.86 -0.67 -0.61 -0.44 -0.85 -1.50 -0.45 -1.50 -0.98
Operating income (loss) 29.99% 32.79% 28.24% 27.99% 26.47% 29.91% 26.29% 25.02% 22.92% 38.02% 36.35% -7.95% 35.23% 40.45% 38.45% 36.56% 34.28% 41.26% 36.01% 33.11% 31.21% 38.22% 35.35% 32.43% 30.22%
Interest expense -6.33 -6.15 -6.60 -6.86 -7.00 -6.90 -7.32 -6.97 -6.88 -5.95 -6.34 -6.55 -7.25 -6.21 -5.80 -6.12 -6.55 -5.56 -4.65 -4.84 -5.36 -4.71 -5.29 -5.43 -5.75
Non-operating income (expenses), net 0.15 -0.18 -0.07 -0.11 -0.39 -0.56 -1.08 -0.58 -1.57 -1.46 -3.00 0.07 -0.42 2.78 -0.17 -0.11 -0.02 -0.32 0.04 0.96 1.07 1.20 2.06 2.01 3.17
Income (loss) before income taxes 23.81% 26.46% 21.57% 21.02% 19.07% 22.46% 17.89% 17.47% 14.47% 30.61% 27.01% -14.44% 27.56% 37.02% 32.48% 30.33% 27.70% 35.39% 31.40% 29.23% 26.93% 34.71% 32.12% 29.01% 27.63%
(Provision for) benefit from income taxes -1.80 -4.47 -3.49 -1.68 0.36 1.52 -2.60 -3.28 -0.94 -3.68 -4.96 2.40 -2.30 -1.10 17.30 -5.41 -3.67 -5.55 -5.16 -5.19 -3.74 -1.13 -3.57 -4.61 -2.99
Net income (loss) 22.01% 22.00% 18.08% 19.34% 19.43% 23.98% 15.29% 14.18% 13.53% 26.93% 22.06% -12.04% 25.26% 35.91% 49.79% 24.92% 24.03% 29.85% 26.25% 24.04% 23.18% 33.58% 28.55% 24.40% 24.64%

Based on: 10-Q (reporting date: 2024-08-31), 10-K (reporting date: 2024-05-31), 10-Q (reporting date: 2024-02-29), 10-Q (reporting date: 2023-11-30), 10-Q (reporting date: 2023-08-31), 10-K (reporting date: 2023-05-31), 10-Q (reporting date: 2023-02-28), 10-Q (reporting date: 2022-11-30), 10-Q (reporting date: 2022-08-31), 10-K (reporting date: 2022-05-31), 10-Q (reporting date: 2022-02-28), 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).

Income statement item Description The company
Operating income (loss) The net result for the period of deducting operating expenses from operating revenues. Oracle Corp. operating income (loss) as a percentage of revenues increased from Q3 2024 to Q4 2024 but then slightly decreased from Q4 2024 to Q1 2025 not reaching Q3 2024 level.
Income (loss) before income taxes 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 (loss) before income taxes as a percentage of revenues increased from Q3 2024 to Q4 2024 but then slightly decreased from Q4 2024 to Q1 2025 not reaching Q3 2024 level.
Net income (loss) The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Oracle Corp. net income (loss) as a percentage of revenues increased from Q3 2024 to Q4 2024 and from Q4 2024 to Q1 2025.