Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Oracle Corp., consolidated cash flow statement

US$ in millions

12 months ended:	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020	May 31, 2019
Net income	10,467)	8,503)	6,717)	13,746)	10,135)	11,083)
Depreciation	3,129)	2,526)	1,972)	1,537)	1,382)	1,230)
Amortization of intangible assets	3,010)	3,582)	1,150)	1,379)	1,586)	1,689)
Deferred income taxes	(2,139)	(2,167)	(1,146)	(2,425)	(851)	(1,191)
Stock-based compensation	3,974)	3,547)	2,613)	1,837)	1,590)	1,653)
Other, net	720)	661)	220)	(39)	239)	157)
(Increase) decrease in trade receivables, net	(965)	(151)	(874)	333)	(445)	(82)
(Increase) decrease in prepaid expenses and other assets	542)	317)	11)	622)	665)	261)
Increase (decrease) in accounts payable and other liabilities	(594)	(281)	(733)	(23)	(496)	(102)
Increase (decrease) in income taxes payable	(127)	(153)	(398)	(1,485)	(444)	(453)
Increase (decrease) in deferred revenues	656)	781)	7)	405)	(222)	306)
Changes in operating assets and liabilities, net of effects from acquisitions	(488)	513)	(1,987)	(148)	(942)	(70)
Adjustments to reconcile net income to net cash provided by operating activities	8,206)	8,662)	2,822)	2,141)	3,004)	3,468)
Net cash provided by operating activities	18,673)	17,165)	9,539)	15,887)	13,139)	14,551)
Purchases of marketable securities and other investments	(1,003)	(1,181)	(10,272)	(37,982)	(5,731)	(1,400)
Proceeds from sales and maturities of marketable securities and other investments	572)	1,113)	26,151)	27,060)	17,262)	29,980)
Acquisitions, net of cash acquired	(63)	(27,721)	(148)	(41)	(124)	(363)
Capital expenditures	(6,866)	(8,695)	(4,511)	(2,135)	(1,564)	(1,660)
Net cash (used for) provided by investing activities	(7,360)	(36,484)	11,220)	(13,098)	9,843)	26,557)
Payments for repurchases of common stock	(1,202)	(1,300)	(16,248)	(20,934)	(19,240)	(36,140)
Proceeds from issuances of common stock	742)	1,192)	482)	1,786)	1,588)	2,155)
Shares repurchased for tax withholdings upon vesting of restricted stock-based awards	(2,040)	(1,203)	(1,093)	(666)	(665)	(503)
Payments of dividends to stockholders	(4,391)	(3,668)	(3,457)	(3,063)	(3,070)	(2,932)
Proceeds from issuances (repayments) of commercial paper, net	(167)	500)	—)	—)	—)	—)
Proceeds from issuances of senior notes and other borrowings, net of issuance costs	—)	33,494)	—)	14,934)	19,888)	—)
Repayments of senior notes and other borrowings	(3,500)	(21,050)	(8,250)	(2,631)	(4,500)	(4,500)
Other, net	4)	(55)	(560)	196)	(133)	(136)
Net cash provided by (used for) financing activities	(10,554)	7,910)	(29,126)	(10,378)	(6,132)	(42,056)
Effect of exchange rate changes on cash and cash equivalents	(70)	(209)	(348)	448)	(125)	(158)
Net increase (decrease) in cash and cash equivalents	689)	(11,618)	(8,715)	(7,141)	16,725)	(1,106)
Cash and cash equivalents at beginning of period	9,765)	21,383)	30,098)	37,239)	20,514)	21,620)
Cash and cash equivalents at end of period	10,454)	9,765)	21,383)	30,098)	37,239)	20,514)

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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Cash flow statement item	Description	The company
Net cash provided by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Oracle Corp. net cash provided by operating activities increased from 2022 to 2023 and from 2023 to 2024.
Net cash (used for) provided by investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Oracle Corp. net cash (used for) provided by investing activities decreased from 2022 to 2023 but then increased from 2023 to 2024 not reaching 2022 level.
Net cash provided by (used for) financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Oracle Corp. net cash provided by (used for) financing activities increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.

Oracle Corp. (NYSE:ORCL)

Cash Flow Statement