Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Oracle Corp., adjusted current assets

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Current assets	22,554)	21,004)	31,633)	55,567)	52,140)	46,386)
Adjustments
Add: Allowances for credit losses	485)	428)	362)	373)	409)	371)
After Adjustment
Adjusted current assets	23,039)	21,432)	31,995)	55,940)	52,549)	46,757)

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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Oracle Corp., adjusted total assets

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Total assets	140,976)	134,384)	109,297)	131,107)	115,438)	108,709)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)	2,158)
Add: Allowances for credit losses	485)	428)	362)	373)	409)	371)
Less: Non-current deferred tax assets²	12,273)	12,226)	12,782)	13,636)	3,252)	2,696)
After Adjustment
Adjusted total assets	129,188)	122,586)	96,877)	117,844)	112,595)	108,542)

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).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Non-current deferred tax assets. See details »

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Oracle Corp., adjusted current liabilities

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Current liabilities	31,544)	23,090)	19,511)	24,164)	17,200)	18,630)
Adjustments
Less: Deferred revenues, current	9,313)	8,970)	8,357)	8,775)	8,002)	8,374)
Less: Restructuring plans accrued, current	236)	199)	131)	225)	150)	239)
After Adjustment
Adjusted current liabilities	21,995)	13,921)	11,023)	15,164)	9,048)	10,017)

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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Oracle Corp., adjusted total liabilities

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Total liabilities	131,737)	132,828)	115,065)	125,155)	102,721)	86,346)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)	2,158)
Less: Non-current deferred tax liabilities²	3,692)	5,772)	6,031)	7,864)	41)	264)
Less: Deferred revenues	10,546)	9,938)	9,110)	9,454)	8,599)	9,043)
Less: Restructuring plans accrued	236)	199)	131)	225)	151)	262)
After Adjustment
Adjusted total liabilities	117,263)	116,919)	99,793)	107,612)	93,930)	78,935)

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Non-current deferred tax liabilities. See details »

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Oracle Corp., adjusted total Oracle Corporation stockholders’ equity (deficit)

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Total Oracle Corporation stockholders’ equity (deficit)	8,704)	1,073)	(6,220)	5,238)	12,074)	21,785)
Adjustments
Less: Net deferred tax assets (liabilities)¹	8,581)	6,454)	6,751)	5,772)	3,211)	2,432)
Add: Allowances for credit losses	485)	428)	362)	373)	409)	371)
Add: Deferred revenues	10,546)	9,938)	9,110)	9,454)	8,599)	9,043)
Add: Restructuring plans accrued	236)	199)	131)	225)	151)	262)
Add: Noncontrolling interests	535)	483)	452)	714)	643)	578)
After Adjustment
Adjusted total stockholders’ equity (deficit)	11,925)	5,667)	(2,916)	10,232)	18,665)	29,607)

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).

¹ Net deferred tax assets (liabilities). See details »

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Oracle Corp., adjusted capitalization table

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Notes payable and other borrowings, current	10,605)	4,061)	3,749)	8,250)	2,371)	4,494)
Notes payable and other borrowings, non-current	76,264)	86,420)	72,110)	75,995)	69,226)	51,673)
Total reported debt	86,869)	90,481)	75,859)	84,245)	71,597)	56,167)
Total Oracle Corporation stockholders’ equity (deficit)	8,704)	1,073)	(6,220)	5,238)	12,074)	21,785)
Total reported capital	95,573)	91,554)	69,639)	89,483)	83,671)	77,952)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)	2,158)
Add: Current lease liabilities for operating leases²	1,313)	865)	727)	664)	575)	—)
Add: Non-current lease liabilities for operating leases³	6,232)	3,984)	2,931)	2,118)	1,523)	—)
Adjusted total debt	94,414)	95,330)	79,517)	87,027)	73,695)	58,325)
Adjustments to Equity
Less: Net deferred tax assets (liabilities)⁴	8,581)	6,454)	6,751)	5,772)	3,211)	2,432)
Add: Allowances for credit losses	485)	428)	362)	373)	409)	371)
Add: Deferred revenues	10,546)	9,938)	9,110)	9,454)	8,599)	9,043)
Add: Restructuring plans accrued	236)	199)	131)	225)	151)	262)
Add: Noncontrolling interests	535)	483)	452)	714)	643)	578)
Adjusted total stockholders’ equity (deficit)	11,925)	5,667)	(2,916)	10,232)	18,665)	29,607)
After Adjustment
Adjusted total capital	106,339)	100,997)	76,601)	97,259)	92,360)	87,932)

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).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current lease liabilities for operating leases. See details »

³ Non-current lease liabilities for operating leases. See details »

⁴ Net deferred tax assets (liabilities). See details »

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Oracle Corp., adjusted revenues

US$ in millions

12 months ended:	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Revenues	52,961)	49,954)	42,440)	40,479)	39,068)	39,506)
Adjustment
Add: Increase (decrease) in deferred revenues	608)	828)	(344)	855)	(444)	77)
After Adjustment
Adjusted revenues	53,569)	50,782)	42,096)	41,334)	38,624)	39,583)

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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Oracle Corp., adjusted net income

US$ in millions

12 months ended:	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
As Reported
Net income	10,467)	8,503)	6,717)	13,746)	10,135)	11,083)
Adjustments
Add: Deferred income tax expense (benefit)¹	(2,139)	(2,167)	(1,146)	(2,425)	(851)	(1,191)
Add: Increase (decrease) in allowances for credit losses	57)	66)	(11)	(36)	38)	1)
Add: Increase (decrease) in deferred revenues	608)	828)	(344)	855)	(444)	77)
Add: Increase (decrease) in restructuring plans accrued	37)	68)	(94)	74)	(111)	(20)
Add: Other comprehensive income (loss), net of tax	90)	170)	(517)	541)	(88)	61)
After Adjustment
Adjusted net income before noncontrolling interests in income	9,120)	7,468)	4,605)	12,755)	8,679)	10,011)

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).

¹ Deferred income tax expense (benefit). See details »

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Oracle Corp. (NYSE:ORCL)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income