Balance Sheet: Liabilities and Stockholders’ Equity

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Oracle Corp., consolidated balance sheet: liabilities and stockholders’ equity

US$ in millions

	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
Notes payable and other borrowings, current	10,605)	4,061)	3,749)	8,250)	2,371)	4,494)
Accounts payable	2,357)	1,204)	1,317)	745)	637)	580)
Accrued compensation and related benefits	1,916)	2,053)	1,944)	2,017)	1,453)	1,628)
Deferred revenues	9,313)	8,970)	8,357)	8,775)	8,002)	8,374)
Other current liabilities	7,353)	6,802)	4,144)	4,377)	4,737)	3,554)
Current liabilities	31,544)	23,090)	19,511)	24,164)	17,200)	18,630)
Notes payable and other borrowings, non-current	76,264)	86,420)	72,110)	75,995)	69,226)	51,673)
Income taxes payable	10,817)	11,077)	12,210)	12,345)	12,463)	13,295)
Deferred tax liabilities	3,692)	5,772)	6,031)	7,864)	41)	264)
Other non-current liabilities	9,420)	6,469)	5,203)	4,787)	3,791)	2,484)
Non-current liabilities	100,193)	109,738)	95,554)	100,991)	85,521)	67,716)
Total liabilities	131,737)	132,828)	115,065)	125,155)	102,721)	86,346)
Preferred stock, $0.01 par value; outstanding: none	—)	—)	—)	—)	—)	—)
Common stock, $0.01 par value and additional paid in capital	32,764)	30,215)	26,808)	26,533)	26,486)	26,909)
Accumulated deficit	(22,628)	(27,620)	(31,336)	(20,120)	(12,696)	(3,496)
Accumulated other comprehensive loss	(1,432)	(1,522)	(1,692)	(1,175)	(1,716)	(1,628)
Total Oracle Corporation stockholders’ equity (deficit)	8,704)	1,073)	(6,220)	5,238)	12,074)	21,785)
Noncontrolling interests	535)	483)	452)	714)	643)	578)
Total stockholders’ equity (deficit)	9,239)	1,556)	(5,768)	5,952)	12,717)	22,363)
Total liabilities and stockholders’ equity (deficit)	140,976)	134,384)	109,297)	131,107)	115,438)	108,709)

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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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	Oracle Corp. current liabilities increased from 2022 to 2023 and from 2023 to 2024.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	Oracle Corp. non-current liabilities increased from 2022 to 2023 but then slightly decreased from 2023 to 2024 not reaching 2022 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	Oracle Corp. total liabilities increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.
Total Oracle Corporation stockholders’ equity (deficit)	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	Oracle Corp. total Oracle Corporation stockholders’ equity (deficit) increased from 2022 to 2023 and from 2023 to 2024.

Oracle Corp. (NYSE:ORCL)

Balance Sheet: Liabilities and Stockholders’ Equity