Basis of Presentation
We have prepared the condensed consolidated financial statements included herein pursuant to the rules and regulations of the United States (U.S.) Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures herein are adequate to ensure the information presented is not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026.
We believe that all necessary adjustments, which consisted only of normal recurring items, have been included in the accompanying financial statements to present fairly the results of the interim periods. The results of operations for the interim periods presented are not necessarily indicative of the operating results to be expected for any subsequent interim period or for the fiscal year ending May 31, 2027. We reclassed certain prior period balances presented in our condensed consolidated financial statements to conform to the current period\u2019s presentation. Such reclassifications did not affect total revenue, income from operations, net income, total assets or cash flows.
We believe that our current cash, cash equivalents and marketable securities balances, together with cash generated from operations and available financing arrangements, will be sufficient to meet our working capital, committed capital expenditures and contractual obligations for at least the next twelve months. Thereafter, we expect that our existing sources of liquidity, together with potential access to additional financing, will continue to be sufficient for the foreseeable future. Further, we have flexibility in managing the timing of certain discretionary capital expenditures.
In the first quarter of fiscal 2027, we adopted Accounting Standards Update (ASU) 2025-06, Intangibles\u2014Goodwill and Other\u2014Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06) on a prospective basis effective June 1, 2026. modernizes the accounting for internal-use software costs, including the criteria for capitalizing software development costs. The adoption did not have a material impact on our condensed consolidated financial statements. There have been no changes to our significant accounting policies as disclosed in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026 that had a significant impact on our condensed consolidated financial statements or notes thereto as of and for the three months ended August 31, 2026.
Cash, Cash Equivalents and Restricted Cash
Restricted cash as of August 31, 2026 was $2.6 billion and was included within prepaid expenses and other current assets as presented within our condensed consolidated balance sheets. Restricted cash as of May 31, 2026 was immaterial.
Remaining Performance Obligations from Contracts with Customers
Trade receivables, net of allowances for credit losses, and deferred revenues are reported net of related uncollected deferred revenues in our condensed consolidated balance sheets as of August 31, 2026 and May 31, 2026. The revenues recognized during the three months ended August 31, 2026 and 2025 that were included in the opening deferred revenues balances as of May 31, 2026 and 2025 were approximately $4.0 billion during each period. Revenues recognized from performance obligations satisfied in prior periods and impairment losses recognized on our receivables were immaterial in each of the three months ended August 31, 2026 and 2025.
Remaining performance obligations were $664 billion as of August 31, 2026, of which we expect to recognize approximately 13% as revenues over the next twelve months, 37% over the subsequent month , 34% over the subsequent month and the remainder thereafter. We have elected the optional exemption to not disclose the variable consideration for contracts in which the variable consideration expected to be received over the duration of the contract is allocated entirely to the wholly unsatisfied performance obligations. Refer to Note 1 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026 for more information about our remaining performance obligations.
Customer Prepayments and Sales of Financing Receivables
Certain of our customer contracts include a significant financing component either because the customer has made significant prepayments before the corresponding performance obligations are delivered or because we have provided long-term payment plans to the customer. In determining whether a contract contains a significant financing component, we consider: (1) the expected timing between the transfer of goods and services and customer payment; (2) the difference between the promised consideration and the cash selling price; and (3) prevailing market interest rates. We apply the practical expedient and do not adjust the promised amount of consideration for the effects of a significant financing component when the period between the transfer of goods or services and customer payment is one year or less. During the first quarter of fiscal 2027, we received $11.4 billion of prepayments from customers that included a significant financing component. No prepayments from customers that included a significant financing component were received during the first quarter of fiscal 2026. We recognize interest expense related to significant financing components separately from revenue. During the first quarter of fiscal 2027, such amounts were immaterial. We determine the discount rate based on a rate that reflects the credit characteristics of the party receiving financing, which is generally consistent with our incremental borrowing rate. The effects of significant financing components are reflected in deferred revenues and recognized over the period of performance.
We offer certain of our customers the option to acquire certain of our products and services offerings through separate long-term payment contracts. We generally sell these contracts that we have financed for our customers on a non-recourse basis to financial institutions within 90 days of the contracts\u2019 dates of execution. We record the transfers of amounts due from customers to financial institutions as sales of financing receivables because we are considered to have surrendered control of these financing receivables. Financing receivables sold to financial institutions were $652 million and $756 million for the three months ended August 31, 2026 and 2025, respectively.
Non-Marketable Investments
Our non-marketable equity securities and debt investments totaled $2.4 billion and $2.3 billion as of August 31, 2026 and May 31, 2026, respectively, and substantially all of the balance is included in other non-current assets in the accompanying condensed consolidated balance sheets and is subject to periodic credit losses and impairment reviews. Certain of these non-marketable equity securities are adjusted for observable price changes from orderly transactions. The substantial majority of the non-marketable investments we held as of August 31, 2026 were with TikTok USDS Joint Venture LLC, an equity method investee in which we have an ownership interest of 15%.
Non-Operating Income, net
Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan), net gains and losses related to marketable and non-marketable investments, including net gains and losses attributable to equity method investments and net other income and expenses, including net gains and losses from our investment portfolio related to our deferred compensation plan, for which an equal and offsetting amount was recorded to our operating expenses during the same period, and non-service net periodic pension income and losses.
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Interest income | \n \u00a0 | \n $ | \n 306 | \n \u00a0 | \n \u00a0 | \n $ | \n 103 | \n \u00a0 | \n
Foreign currency losses, net | \n \u00a0 | \n \u00a0 | \n (16 | \n ) | \n \u00a0 | \n \u00a0 | \n (31 | \n ) | \n
Noncontrolling interests in income | \n \u00a0 | \n \u00a0 | \n (53 | \n ) | \n \u00a0 | \n \u00a0 | \n (47 | \n ) | \n
Gains (losses) from marketable and non-marketable investments, net | \n \u00a0 | \n \u00a0 | \n 53 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (52 | \n ) | \n
Other income, net | \n \u00a0 | \n \u00a0 | \n 17 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 100 | \n \u00a0 | \n
Total non-operating income, net | \n \u00a0 | \n $ | \n 307 | \n \u00a0 | \n \u00a0 | \n $ | \n 73 | \n \u00a0 | \n
\u00a0
Recent Accounting Pronouncements
Income Statement: In November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, Income Statement\u2014Reporting Comprehensive Income\u2014Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses and also issued subsequent guidance clarifying the effective date of the initial guidance (collectively, Subtopic 220-40), which enhances the disclosures required for expense disaggregation in our annual and interim consolidated financial statements. This guidance is effective for us for our annual reporting for fiscal 2028 and for interim period reporting beginning in fiscal 2029 on a prospective basis. Both early adoption and retrospective application are permitted. We are currently evaluating the impact of our pending adoption of Subtopic 220-40 on our consolidated financial statements.
Basis of Presentation
We have prepared the condensed consolidated financial statements included herein pursuant to the rules and regulations of the United States (U.S.) Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations. However, we believe that the disclosures herein are adequate to ensure the information presented is not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026.
We believe that all necessary adjustments, which consisted only of normal recurring items, have been included in the accompanying financial statements to present fairly the results of the interim periods. The results of operations for the interim periods presented are not necessarily indicative of the operating results to be expected for any subsequent interim period or for the fiscal year ending May 31, 2027. We reclassed certain prior period balances presented in our condensed consolidated financial statements to conform to the current period\u2019s presentation. Such reclassifications did not affect total revenue, income from operations, net income, total assets or cash flows.
We believe that our current cash, cash equivalents and marketable securities balances, together with cash generated from operations and available financing arrangements, will be sufficient to meet our working capital, committed capital expenditures and contractual obligations for at least the next twelve months. Thereafter, we expect that our existing sources of liquidity, together with potential access to additional financing, will continue to be sufficient for the foreseeable future. Further, we have flexibility in managing the timing of certain discretionary capital expenditures.
In the first quarter of fiscal 2027, we adopted Accounting Standards Update (ASU) 2025-06, Intangibles\u2014Goodwill and Other\u2014Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (ASU 2025-06) on a prospective basis effective June 1, 2026. modernizes the accounting for internal-use software costs, including the criteria for capitalizing software development costs. The adoption did not have a material impact on our condensed consolidated financial statements. There have been no changes to our significant accounting policies as disclosed in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026 that had a significant impact on our condensed consolidated financial statements or notes thereto as of and for the three months ended August 31, 2026.
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Restricted cash as of August 31, 2026 was $2.6 billion and was included within prepaid expenses and other current assets as presented within our condensed consolidated balance sheets. Restricted cash as of May 31, 2026 was immaterial.
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Trade receivables, net of allowances for credit losses, and deferred revenues are reported net of related uncollected deferred revenues in our condensed consolidated balance sheets as of August 31, 2026 and May 31, 2026. The revenues recognized during the three months ended August 31, 2026 and 2025 that were included in the opening deferred revenues balances as of May 31, 2026 and 2025 were approximately $4.0 billion during each period. Revenues recognized from performance obligations satisfied in prior periods and impairment losses recognized on our receivables were immaterial in each of the three months ended August 31, 2026 and 2025.
Remaining performance obligations were $664 billion as of August 31, 2026, of which we expect to recognize approximately 13% as revenues over the next twelve months, 37% over the subsequent month , 34% over the subsequent month and the remainder thereafter. We have elected the optional exemption to not disclose the variable consideration for contracts in which the variable consideration expected to be received over the duration of the contract is allocated entirely to the wholly unsatisfied performance obligations. Refer to Note 1 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026 for more information about our remaining performance obligations.
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Certain of our customer contracts include a significant financing component either because the customer has made significant prepayments before the corresponding performance obligations are delivered or because we have provided long-term payment plans to the customer. In determining whether a contract contains a significant financing component, we consider: (1) the expected timing between the transfer of goods and services and customer payment; (2) the difference between the promised consideration and the cash selling price; and (3) prevailing market interest rates. We apply the practical expedient and do not adjust the promised amount of consideration for the effects of a significant financing component when the period between the transfer of goods or services and customer payment is one year or less. During the first quarter of fiscal 2027, we received $11.4 billion of prepayments from customers that included a significant financing component. No prepayments from customers that included a significant financing component were received during the first quarter of fiscal 2026. We recognize interest expense related to significant financing components separately from revenue. During the first quarter of fiscal 2027, such amounts were immaterial. We determine the discount rate based on a rate that reflects the credit characteristics of the party receiving financing, which is generally consistent with our incremental borrowing rate. The effects of significant financing components are reflected in deferred revenues and recognized over the period of performance.
We offer certain of our customers the option to acquire certain of our products and services offerings through separate long-term payment contracts. We generally sell these contracts that we have financed for our customers on a non-recourse basis to financial institutions within 90 days of the contracts\u2019 dates of execution. We record the transfers of amounts due from customers to financial institutions as sales of financing receivables because we are considered to have surrendered control of these financing receivables. Financing receivables sold to financial institutions were $652 million and $756 million for the three months ended August 31, 2026 and 2025, respectively.
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Our non-marketable equity securities and debt investments totaled $2.4 billion and $2.3 billion as of August 31, 2026 and May 31, 2026, respectively, and substantially all of the balance is included in other non-current assets in the accompanying condensed consolidated balance sheets and is subject to periodic credit losses and impairment reviews. Certain of these non-marketable equity securities are adjusted for observable price changes from orderly transactions. The substantial majority of the non-marketable investments we held as of August 31, 2026 were with TikTok USDS Joint Venture LLC, an equity method investee in which we have an ownership interest of 15%.
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Non-operating income, net consists primarily of interest income, net foreign currency exchange losses, the noncontrolling interests in the net profits of our majority-owned subsidiaries (primarily Oracle Financial Services Software Limited and Oracle Corporation Japan), net gains and losses related to marketable and non-marketable investments, including net gains and losses attributable to equity method investments and net other income and expenses, including net gains and losses from our investment portfolio related to our deferred compensation plan, for which an equal and offsetting amount was recorded to our operating expenses during the same period, and non-service net periodic pension income and losses.
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Interest income | \n \u00a0 | \n $ | \n 306 | \n \u00a0 | \n \u00a0 | \n $ | \n 103 | \n \u00a0 | \n
Foreign currency losses, net | \n \u00a0 | \n \u00a0 | \n (16 | \n ) | \n \u00a0 | \n \u00a0 | \n (31 | \n ) | \n
Noncontrolling interests in income | \n \u00a0 | \n \u00a0 | \n (53 | \n ) | \n \u00a0 | \n \u00a0 | \n (47 | \n ) | \n
Gains (losses) from marketable and non-marketable investments, net | \n \u00a0 | \n \u00a0 | \n 53 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (52 | \n ) | \n
Other income, net | \n \u00a0 | \n \u00a0 | \n 17 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 100 | \n \u00a0 | \n
Total non-operating income, net | \n \u00a0 | \n $ | \n 307 | \n \u00a0 | \n \u00a0 | \n $ | \n 73 | \n \u00a0 | \n
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Interest income | \n \u00a0 | \n $ | \n 306 | \n \u00a0 | \n \u00a0 | \n $ | \n 103 | \n \u00a0 | \n
Foreign currency losses, net | \n \u00a0 | \n \u00a0 | \n (16 | \n ) | \n \u00a0 | \n \u00a0 | \n (31 | \n ) | \n
Noncontrolling interests in income | \n \u00a0 | \n \u00a0 | \n (53 | \n ) | \n \u00a0 | \n \u00a0 | \n (47 | \n ) | \n
Gains (losses) from marketable and non-marketable investments, net | \n \u00a0 | \n \u00a0 | \n 53 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (52 | \n ) | \n
Other income, net | \n \u00a0 | \n \u00a0 | \n 17 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 100 | \n \u00a0 | \n
Total non-operating income, net | \n \u00a0 | \n $ | \n 307 | \n \u00a0 | \n \u00a0 | \n $ | \n 73 | \n \u00a0 | \n
Recent Accounting Pronouncements
Income Statement: In November 2024, the Financial Accounting Standards Board (FASB) issued ASU 2024-03, Income Statement\u2014Reporting Comprehensive Income\u2014Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses and also issued subsequent guidance clarifying the effective date of the initial guidance (collectively, Subtopic 220-40), which enhances the disclosures required for expense disaggregation in our annual and interim consolidated financial statements. This guidance is effective for us for our annual reporting for fiscal 2028 and for interim period reporting beginning in fiscal 2029 on a prospective basis. Both early adoption and retrospective application are permitted. We are currently evaluating the impact of our pending adoption of Subtopic 220-40 on our consolidated financial statements.
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ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset\u2019s or a liability\u2019s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:
Assets and Liabilities Measured at Fair Value on a Recurring Basis
Our assets and liabilities measured at fair value on a recurring basis consisted of the following (Level 1 and Level 2 inputs are defined above):
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n August 31, 2026 | \n \u00a0 | \n \u00a0 | \n May 31, 2026 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Fair Value Measurements | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n Fair Value Measurements | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||||||
(in millions) | \n \u00a0 | \n Level 1 | \n \u00a0 | \n \u00a0 | \n Level 2 | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n \u00a0 | \n Level 1 | \n \u00a0 | \n \u00a0 | \n Level 2 | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n ||||||
Assets: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||
Money market funds | \n \u00a0 | \n $ | \n 28,204 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 28,204 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,387 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,387 | \n \u00a0 | \n
Time deposits and other | \n \u00a0 | \n \u00a0 | \n 85 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 759 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 844 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 68 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 671 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 739 | \n \u00a0 | \n
Derivative financial instruments | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 38 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 38 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 36 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 36 | \n \u00a0 | \n
Total assets | \n \u00a0 | \n $ | \n 28,289 | \n \u00a0 | \n \u00a0 | \n $ | \n 797 | \n \u00a0 | \n \u00a0 | \n $ | \n 29,086 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,455 | \n \u00a0 | \n \u00a0 | \n $ | \n 707 | \n \u00a0 | \n \u00a0 | \n $ | \n 24,162 | \n \u00a0 | \n
\u00a0
Our cash equivalents and marketable securities investments consist of money market funds, time deposits and marketable equity securities. Marketable securities as presented per our condensed consolidated balance sheets included debt securities with original maturities at the time of purchase greater than three months and the remainder of the debt securities were included in cash and cash equivalents. We classify our marketable debt securities as available-for-sale debt securities at the time of purchase and reevaluate such classification as of each balance sheet date. As of August 31, 2026 and May 31, 2026, all of our marketable debt securities investments mature within one year. Our valuation techniques used to measure the fair values of our instruments that were classified as Level 1 in the table above were derived from quoted market prices and active markets for these instruments that exist. Our valuation techniques used to measure the fair values of Level 2 instruments listed in the table above were derived from the following: non-binding market consensus prices that were corroborated by observable market data, quoted market prices for similar instruments, or pricing models, such as discounted cash flow techniques, with all significant inputs derived from or corroborated by observable market data including reference rate yield curves, among others.
Based on the trading prices of the $125.0 billion and $128.1 billion of senior notes and other long-term borrowings and the related fair value hedges, if any, that we had outstanding as of August 31, 2026 and May 31, 2026, respectively, the estimated fair values of the senior notes and other long-term borrowings and the related fair value hedges, if any, using Level 2 inputs at August 31, 2026 and May 31, 2026 were $105.7 billion and $114.4 billion, respectively.
"}]},{"name":"rpt:f-349","factDimensions":{"xbrl:concept":"us-gaap:FairValueMeasurementPolicyPolicyTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"We perform fair value measurements in accordance with FASB Accounting Standards Codification (ASC) 820, Fair Value Measurement (ASC 820). ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions and risk of nonperformance.
ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset\u2019s or a liability\u2019s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:
| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n August 31, 2026 | \n \u00a0 | \n \u00a0 | \n May 31, 2026 | \n \u00a0 | \n ||||||||||||||||||
\u00a0 | \n \u00a0 | \n Fair Value Measurements | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n Fair Value Measurements | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||||||
(in millions) | \n \u00a0 | \n Level 1 | \n \u00a0 | \n \u00a0 | \n Level 2 | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n \u00a0 | \n Level 1 | \n \u00a0 | \n \u00a0 | \n Level 2 | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n ||||||
Assets: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||
Money market funds | \n \u00a0 | \n $ | \n 28,204 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 28,204 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,387 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,387 | \n \u00a0 | \n
Time deposits and other | \n \u00a0 | \n \u00a0 | \n 85 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 759 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 844 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 68 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 671 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 739 | \n \u00a0 | \n
Derivative financial instruments | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 38 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 38 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 36 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 36 | \n \u00a0 | \n
Total assets | \n \u00a0 | \n $ | \n 28,289 | \n \u00a0 | \n \u00a0 | \n $ | \n 797 | \n \u00a0 | \n \u00a0 | \n $ | \n 29,086 | \n \u00a0 | \n \u00a0 | \n $ | \n 23,455 | \n \u00a0 | \n \u00a0 | \n $ | \n 707 | \n \u00a0 | \n \u00a0 | \n $ | \n 24,162 | \n \u00a0 | \n
Property, plant and equipment, net consisted of the following:
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
(Dollars in millions) | \n \u00a0 | \n Estimated | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Computer, network, machinery and equipment | \n \u00a0 | \n 1-6 years(1) | \n \u00a0 | \n $ | \n 77,755 | \n \u00a0 | \n \u00a0 | \n $ | \n 59,634 | \n \u00a0 | \n
Buildings and improvements | \n \u00a0 | \n 1-40 years | \n \u00a0 | \n \u00a0 | \n 25,539 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 21,263 | \n \u00a0 | \n
Furniture, fixtures and other | \n \u00a0 | \n 5-15 years | \n \u00a0 | \n \u00a0 | \n 427 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 452 | \n \u00a0 | \n
Land | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n 1,329 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,329 | \n \u00a0 | \n
Construction in progress(2) | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n 48,546 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 39,973 | \n \u00a0 | \n
Total property, plant and equipment | \n \u00a0 | \n 1-40 years | \n \u00a0 | \n \u00a0 | \n 153,596 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 122,651 | \n \u00a0 | \n
Accumulated depreciation | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (25,751 | \n ) | \n \u00a0 | \n \u00a0 | \n (22,694 | \n ) | \n
Total property, plant and equipment, net | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n $ | \n 127,845 | \n \u00a0 | \n \u00a0 | \n $ | \n 99,957 | \n \u00a0 | \n
\u00a0
Depreciation expenses on property, plant and equipment during the three months ended August 31, 2026 and 2025 were $3.2 billion and $1.4 billion, respectively. Property, plant and equipment, net includes right-of-use (ROU) assets recorded in connection with lease arrangements that are accounted for as finance leases, totaling $8.9 billion and $7.5 billion as of August 31, 2026 and May 31, 2026, respectively.
"}]},{"name":"rpt:f-380","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"Property, plant and equipment, net consisted of the following:
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
(Dollars in millions) | \n \u00a0 | \n Estimated | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Computer, network, machinery and equipment | \n \u00a0 | \n 1-6 years(1) | \n \u00a0 | \n $ | \n 77,755 | \n \u00a0 | \n \u00a0 | \n $ | \n 59,634 | \n \u00a0 | \n
Buildings and improvements | \n \u00a0 | \n 1-40 years | \n \u00a0 | \n \u00a0 | \n 25,539 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 21,263 | \n \u00a0 | \n
Furniture, fixtures and other | \n \u00a0 | \n 5-15 years | \n \u00a0 | \n \u00a0 | \n 427 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 452 | \n \u00a0 | \n
Land | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n 1,329 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,329 | \n \u00a0 | \n
Construction in progress(2) | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n 48,546 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 39,973 | \n \u00a0 | \n
Total property, plant and equipment | \n \u00a0 | \n 1-40 years | \n \u00a0 | \n \u00a0 | \n 153,596 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 122,651 | \n \u00a0 | \n
Accumulated depreciation | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (25,751 | \n ) | \n \u00a0 | \n \u00a0 | \n (22,694 | \n ) | \n
Total property, plant and equipment, net | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n $ | \n 127,845 | \n \u00a0 | \n \u00a0 | \n $ | \n 99,957 | \n \u00a0 | \n
\u00a0
The restructuring and other expenses line item on our condensed consolidated statement of operations consist of restructuring expenses for employee severance costs, contract termination costs and certain other exit costs to improve our cost structure prospectively. The restructuring expenses resulted from the execution of management-approved restructuring plans that were developed for certain strategic initiatives and/or to improve operational efficiencies, as further described below; and other operating expenses, net.
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Restructuring | \n \u00a0 | \n $ | \n 165 | \n \u00a0 | \n \u00a0 | \n $ | \n 402 | \n \u00a0 | \n
Other, net | \n \u00a0 | \n \u00a0 | \n (71 | \n ) | \n \u00a0 | \n \u00a0 | \n 13 | \n \u00a0 | \n
Total restructuring and other expenses | \n \u00a0 | \n $ | \n 94 | \n \u00a0 | \n \u00a0 | \n $ | \n 415 | \n \u00a0 | \n
Fiscal 2026 Oracle Restructuring Plan
During fiscal 2026, our management approved, committed to, initiated and further supplemented plans to restructure to implement certain strategic measures and further improve operational efficiencies, including through the adoption and integration of artificial intelligence technologies across certain functions and other operational activities (2026 Restructuring Plan). The total estimated restructuring costs associated with the 2026 Restructuring Plan are up to $2.1 billion as of August 31, 2026. Subsequent to August 31, 2026, our management supplemented the 2026 Restructuring Plan by approximately $700 million to reflect additional actions that we expect to take. These costs will be recorded to the line item within our condensed consolidated statements of operations through the end of the plan. We recorded $167 million and $415 million of restructuring expenses in connection with the 2026 Restructuring Plan for the three months ended August 31, 2026 and 2025, respectively. Any changes to the estimates of executing the 2026 Restructuring Plan will be reflected in our future results of operations.
Summary of All Plans
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Three Months Ended August 31, 2026 | \n \u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n |||||||||||||||||
(in millions) | \n \u00a0 | \n May 31, | \n \u00a0 | \n \u00a0 | \n Initial | \n \u00a0 | \n \u00a0 | \n Adj. to | \n \u00a0 | \n \u00a0 | \n Cash | \n \u00a0 | \n \u00a0 | \n Others(5) | \n \u00a0 | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Program | \n \u00a0 | \n ||||||||
2026 Restructuring Plan(1) | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||
Cloud and software | \n \u00a0 | \n $ | \n 219 | \n \u00a0 | \n \u00a0 | \n $ | \n 69 | \n \u00a0 | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n (120 | \n ) | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 169 | \n \u00a0 | \n \u00a0 | \n $ | \n 729 | \n \u00a0 | \n \u00a0 | \n $ | \n 776 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 29 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (15 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 24 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 88 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 93 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 149 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 30 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (1 | \n ) | \n \u00a0 | \n \u00a0 | \n (75 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 103 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 336 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 399 | \n \u00a0 | \n
Other | \n \u00a0 | \n \u00a0 | \n 170 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 52 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (114 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 114 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 818 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 835 | \n \u00a0 | \n
Total 2026 Restructuring Plan | \n \u00a0 | \n $ | \n 567 | \n \u00a0 | \n \u00a0 | \n $ | \n 161 | \n \u00a0 | \n \u00a0 | \n $ | \n 6 | \n \u00a0 | \n \u00a0 | \n $ | \n (324 | \n ) | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 410 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,971 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,103 | \n \u00a0 | \n
Total other restructuring plans(6) | \n \u00a0 | \n $ | \n 86 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n (2 | \n ) | \n \u00a0 | \n $ | \n (6 | \n ) | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n 79 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Total restructuring plans | \n \u00a0 | \n $ | \n 653 | \n \u00a0 | \n \u00a0 | \n $ | \n 161 | \n \u00a0 | \n \u00a0 | \n $ | \n 4 | \n \u00a0 | \n \u00a0 | \n $ | \n (330 | \n ) | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n 489 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n
\u00a0
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Restructuring | \n \u00a0 | \n $ | \n 165 | \n \u00a0 | \n \u00a0 | \n $ | \n 402 | \n \u00a0 | \n
Other, net | \n \u00a0 | \n \u00a0 | \n (71 | \n ) | \n \u00a0 | \n \u00a0 | \n 13 | \n \u00a0 | \n
Total restructuring and other expenses | \n \u00a0 | \n $ | \n 94 | \n \u00a0 | \n \u00a0 | \n $ | \n 415 | \n \u00a0 | \n
| \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Three Months Ended August 31, 2026 | \n \u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n \u00a0 | \n Total | \n \u00a0 | \n |||||||||||||||||
(in millions) | \n \u00a0 | \n May 31, | \n \u00a0 | \n \u00a0 | \n Initial | \n \u00a0 | \n \u00a0 | \n Adj. to | \n \u00a0 | \n \u00a0 | \n Cash | \n \u00a0 | \n \u00a0 | \n Others(5) | \n \u00a0 | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n Accrued | \n \u00a0 | \n \u00a0 | \n Program | \n \u00a0 | \n ||||||||
2026 Restructuring Plan(1) | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||||||||
Cloud and software | \n \u00a0 | \n $ | \n 219 | \n \u00a0 | \n \u00a0 | \n $ | \n 69 | \n \u00a0 | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n (120 | \n ) | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 169 | \n \u00a0 | \n \u00a0 | \n $ | \n 729 | \n \u00a0 | \n \u00a0 | \n $ | \n 776 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 29 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 10 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (15 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 24 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 88 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 93 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 149 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 30 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (1 | \n ) | \n \u00a0 | \n \u00a0 | \n (75 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 103 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 336 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 399 | \n \u00a0 | \n
Other | \n \u00a0 | \n \u00a0 | \n 170 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 52 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n (114 | \n ) | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 114 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 818 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 835 | \n \u00a0 | \n
Total 2026 Restructuring Plan | \n \u00a0 | \n $ | \n 567 | \n \u00a0 | \n \u00a0 | \n $ | \n 161 | \n \u00a0 | \n \u00a0 | \n $ | \n 6 | \n \u00a0 | \n \u00a0 | \n $ | \n (324 | \n ) | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n 410 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,971 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,103 | \n \u00a0 | \n
Total other restructuring plans(6) | \n \u00a0 | \n $ | \n 86 | \n \u00a0 | \n \u00a0 | \n $ | \n \u2014 | \n \u00a0 | \n \u00a0 | \n $ | \n (2 | \n ) | \n \u00a0 | \n $ | \n (6 | \n ) | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n 79 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Total restructuring plans | \n \u00a0 | \n $ | \n 653 | \n \u00a0 | \n \u00a0 | \n $ | \n 161 | \n \u00a0 | \n \u00a0 | \n $ | \n 4 | \n \u00a0 | \n \u00a0 | \n $ | \n (330 | \n ) | \n \u00a0 | \n $ | \n 1 | \n \u00a0 | \n \u00a0 | \n $ | \n 489 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n
\u00a0
Deferred revenues consisted of the following:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
(in millions) | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Cloud | \n \u00a0 | \n $ | \n 6,348 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,228 | \n \u00a0 | \n
Software | \n \u00a0 | \n \u00a0 | \n 7,284 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5,662 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 577 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 521 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 477 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 505 | \n \u00a0 | \n
Deferred revenues, current | \n \u00a0 | \n \u00a0 | \n 14,686 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,916 | \n \u00a0 | \n
Deferred revenues, non-current (in other non-current liabilities) | \n \u00a0 | \n \u00a0 | \n 16,103 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5,479 | \n \u00a0 | \n
Total deferred revenues | \n \u00a0 | \n $ | \n 30,789 | \n \u00a0 | \n \u00a0 | \n $ | \n 15,395 | \n \u00a0 | \n
\u00a0
Deferred cloud revenues, deferred software revenues and deferred hardware revenues substantially represent customer payments made in advance for cloud or support contracts that are billed in advance with corresponding revenues generally being recognized ratably or based upon customer usage over the respective contractual periods. Deferred services revenues include prepayments for our services business and revenues for these services are generally recognized as the services are performed.
"}]},{"name":"rpt:f-480","factDimensions":{"xbrl:concept":"us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"Deferred revenues consisted of the following:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
(in millions) | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Cloud | \n \u00a0 | \n $ | \n 6,348 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,228 | \n \u00a0 | \n
Software | \n \u00a0 | \n \u00a0 | \n 7,284 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5,662 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 577 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 521 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 477 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 505 | \n \u00a0 | \n
Deferred revenues, current | \n \u00a0 | \n \u00a0 | \n 14,686 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,916 | \n \u00a0 | \n
Deferred revenues, non-current (in other non-current liabilities) | \n \u00a0 | \n \u00a0 | \n 16,103 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 5,479 | \n \u00a0 | \n
Total deferred revenues | \n \u00a0 | \n $ | \n 30,789 | \n \u00a0 | \n \u00a0 | \n $ | \n 15,395 | \n \u00a0 | \n
Leases
We have operating and finance leases that primarily relate to our data centers and real estate facilities.
The components of lease expense were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Operating lease expense | \n \u00a0 | \n $ | \n 1,101 | \n \u00a0 | \n \u00a0 | \n $ | \n 575 | \n \u00a0 | \n
Finance lease expense: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Amortization of ROU assets | \n \u00a0 | \n $ | \n 149 | \n \u00a0 | \n \u00a0 | \n $ | \n 59 | \n \u00a0 | \n
Interest on lease liabilities | \n \u00a0 | \n \u00a0 | \n 126 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 48 | \n \u00a0 | \n
Total finance lease expense | \n \u00a0 | \n $ | \n 275 | \n \u00a0 | \n \u00a0 | \n $ | \n 107 | \n \u00a0 | \n
Supplemental balance sheet information related to leases was as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
(in millions) | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Operating leases: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 33,967 | \n \u00a0 | \n \u00a0 | \n $ | \n 29,690 | \n \u00a0 | \n |
Operating lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 4,027 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,542 | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n 30,594 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 26,648 | \n \u00a0 | \n |
Total operating lease liabilities | \n \u00a0 | \n $ | \n 34,621 | \n \u00a0 | \n \u00a0 | \n $ | \n 30,190 | \n \u00a0 | \n
Finance leases: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 8,856 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,464 | \n \u00a0 | \n |
Finance lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 749 | \n \u00a0 | \n \u00a0 | \n $ | \n 620 | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n 8,436 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7,081 | \n \u00a0 | \n |
Total finance lease liabilities | \n \u00a0 | \n $ | \n 9,185 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,701 | \n \u00a0 | \n
Supplemental cash flow information related to leases was as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cash paid for amounts included in the measurement of lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Operating leases | \n \u00a0 | \n $ | \n 950 | \n \u00a0 | \n \u00a0 | \n $ | \n 567 | \n \u00a0 | \n
Finance leases | \n \u00a0 | \n $ | \n 186 | \n \u00a0 | \n \u00a0 | \n $ | \n 86 | \n \u00a0 | \n
ROU assets obtained in exchange for lease obligations: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Operating leases | \n \u00a0 | \n $ | \n 4,903 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,181 | \n \u00a0 | \n
Finance leases | \n \u00a0 | \n $ | \n 1,539 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,122 | \n \u00a0 | \n
\u00a0
Maturities of lease liabilities were as follows as of August 31, 2026 (in millions):
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Operating | \n \u00a0 | \n \u00a0 | \n Finance | \n \u00a0 | \n ||
Remainder of fiscal 2027 | \n \u00a0 | \n $ | \n 3,219 | \n \u00a0 | \n \u00a0 | \n $ | \n 620 | \n \u00a0 | \n
Fiscal 2028 | \n \u00a0 | \n \u00a0 | \n 4,135 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 852 | \n \u00a0 | \n
Fiscal 2029 | \n \u00a0 | \n \u00a0 | \n 4,097 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 923 | \n \u00a0 | \n
Fiscal 2030 | \n \u00a0 | \n \u00a0 | \n 4,109 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 947 | \n \u00a0 | \n
Fiscal 2031 | \n \u00a0 | \n \u00a0 | \n 4,089 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 971 | \n \u00a0 | \n
Fiscal 2032 | \n \u00a0 | \n \u00a0 | \n 4,030 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 996 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 24,371 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,886 | \n \u00a0 | \n
Total lease payments | \n \u00a0 | \n \u00a0 | \n 48,050 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 15,195 | \n \u00a0 | \n
Less: imputed interest | \n \u00a0 | \n \u00a0 | \n (13,429 | \n ) | \n \u00a0 | \n \u00a0 | \n (6,010 | \n ) | \n
\u00a0 | \n $ | \n 34,621 | \n \u00a0 | \n \u00a0 | \n $ | \n 9,185 | \n \u00a0 | \n
As of August 31, 2026, we had $288 billion of additional lease commitments, substantially all related to data center arrangements, that are generally expected to commence between the second quarter of fiscal 2027 and fiscal 2029 and for terms of to that were not reflected on our condensed consolidated balance sheets as of August 31, 2026 or in the maturities table above.
Unconditional Obligations
In the ordinary course of business, we enter into certain unconditional purchase obligations with our suppliers. These are agreements that are enforceable and legally binding and specify terms, including: fixed or minimum quantities to be purchased; fixed, minimum or variable price provisions; and the approximate timing of the payment. As of August 31, 2026, our unconditional purchase and certain other obligations with terms of one year or greater, which were primarily related to long-term supply arrangements for purchasing components for cloud infrastructure assets and power supply arrangements for data centers, were as follows (in millions):
| \n | \n | \n | \n | \n |
Remainder of fiscal 2027 | \n \u00a0 | \n $ | \n 5,449 | \n \u00a0 | \n
Fiscal 2028 | \n \u00a0 | \n \u00a0 | \n 6,176 | \n \u00a0 | \n
Fiscal 2029 | \n \u00a0 | \n \u00a0 | \n 3,863 | \n \u00a0 | \n
Fiscal 2030 | \n \u00a0 | \n \u00a0 | \n 4,318 | \n \u00a0 | \n
Fiscal 2031 | \n \u00a0 | \n \u00a0 | \n 6,768 | \n \u00a0 | \n
Fiscal 2032 | \n \u00a0 | \n \u00a0 | \n 954 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 6,622 | \n \u00a0 | \n
Total | \n \u00a0 | \n $ | \n 34,150 | \n \u00a0 | \n
The components of lease expense were as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Operating lease expense | \n \u00a0 | \n $ | \n 1,101 | \n \u00a0 | \n \u00a0 | \n $ | \n 575 | \n \u00a0 | \n
Finance lease expense: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Amortization of ROU assets | \n \u00a0 | \n $ | \n 149 | \n \u00a0 | \n \u00a0 | \n $ | \n 59 | \n \u00a0 | \n
Interest on lease liabilities | \n \u00a0 | \n \u00a0 | \n 126 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 48 | \n \u00a0 | \n
Total finance lease expense | \n \u00a0 | \n $ | \n 275 | \n \u00a0 | \n \u00a0 | \n $ | \n 107 | \n \u00a0 | \n
Supplemental balance sheet information related to leases was as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
(in millions) | \n \u00a0 | \n August 31, | \n \u00a0 | \n \u00a0 | \n May 31, | \n \u00a0 | \n ||
Operating leases: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 33,967 | \n \u00a0 | \n \u00a0 | \n $ | \n 29,690 | \n \u00a0 | \n |
Operating lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 4,027 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,542 | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n 30,594 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 26,648 | \n \u00a0 | \n |
Total operating lease liabilities | \n \u00a0 | \n $ | \n 34,621 | \n \u00a0 | \n \u00a0 | \n $ | \n 30,190 | \n \u00a0 | \n
Finance leases: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 8,856 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,464 | \n \u00a0 | \n |
Finance lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
\u00a0 | \n $ | \n 749 | \n \u00a0 | \n \u00a0 | \n $ | \n 620 | \n \u00a0 | \n |
\u00a0 | \n \u00a0 | \n 8,436 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7,081 | \n \u00a0 | \n |
Total finance lease liabilities | \n \u00a0 | \n $ | \n 9,185 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,701 | \n \u00a0 | \n
Supplemental cash flow information related to leases was as follows:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cash paid for amounts included in the measurement of lease liabilities: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Operating leases | \n \u00a0 | \n $ | \n 950 | \n \u00a0 | \n \u00a0 | \n $ | \n 567 | \n \u00a0 | \n
Finance leases | \n \u00a0 | \n $ | \n 186 | \n \u00a0 | \n \u00a0 | \n $ | \n 86 | \n \u00a0 | \n
ROU assets obtained in exchange for lease obligations: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Operating leases | \n \u00a0 | \n $ | \n 4,903 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,181 | \n \u00a0 | \n
Finance leases | \n \u00a0 | \n $ | \n 1,539 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,122 | \n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-523","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeasePayments","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"950000000","decimals":-6}]},{"name":"rpt:f-524","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeasePayments","xbrl:period":"2025-06-01T00:00:00/2025-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"567000000","decimals":-6}]},{"name":"rpt:f-525","factDimensions":{"xbrl:concept":"orcl:FinanceLeasePrincipalAndInterestPayments","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"186000000","decimals":-6}]},{"name":"rpt:f-526","factDimensions":{"xbrl:concept":"orcl:FinanceLeasePrincipalAndInterestPayments","xbrl:period":"2025-06-01T00:00:00/2025-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"86000000","decimals":-6}]},{"name":"rpt:f-527","factDimensions":{"xbrl:concept":"us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4903000000","decimals":-6}]},{"name":"rpt:f-528","factDimensions":{"xbrl:concept":"us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability","xbrl:period":"2025-06-01T00:00:00/2025-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"3181000000","decimals":-6}]},{"name":"rpt:f-529","factDimensions":{"xbrl:concept":"us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1539000000","decimals":-6}]},{"name":"rpt:f-530","factDimensions":{"xbrl:concept":"us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability","xbrl:period":"2025-06-01T00:00:00/2025-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"1122000000","decimals":-6}]},{"name":"rpt:f-531","factDimensions":{"xbrl:concept":"us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"Maturities of lease liabilities were as follows as of August 31, 2026 (in millions):
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Operating | \n \u00a0 | \n \u00a0 | \n Finance | \n \u00a0 | \n ||
Remainder of fiscal 2027 | \n \u00a0 | \n $ | \n 3,219 | \n \u00a0 | \n \u00a0 | \n $ | \n 620 | \n \u00a0 | \n
Fiscal 2028 | \n \u00a0 | \n \u00a0 | \n 4,135 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 852 | \n \u00a0 | \n
Fiscal 2029 | \n \u00a0 | \n \u00a0 | \n 4,097 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 923 | \n \u00a0 | \n
Fiscal 2030 | \n \u00a0 | \n \u00a0 | \n 4,109 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 947 | \n \u00a0 | \n
Fiscal 2031 | \n \u00a0 | \n \u00a0 | \n 4,089 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 971 | \n \u00a0 | \n
Fiscal 2032 | \n \u00a0 | \n \u00a0 | \n 4,030 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 996 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 24,371 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 9,886 | \n \u00a0 | \n
Total lease payments | \n \u00a0 | \n \u00a0 | \n 48,050 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 15,195 | \n \u00a0 | \n
Less: imputed interest | \n \u00a0 | \n \u00a0 | \n (13,429 | \n ) | \n \u00a0 | \n \u00a0 | \n (6,010 | \n ) | \n
\u00a0 | \n $ | \n 34,621 | \n \u00a0 | \n \u00a0 | \n $ | \n 9,185 | \n \u00a0 | \n
| \n | \n | \n | \n | \n |
Remainder of fiscal 2027 | \n \u00a0 | \n $ | \n 5,449 | \n \u00a0 | \n
Fiscal 2028 | \n \u00a0 | \n \u00a0 | \n 6,176 | \n \u00a0 | \n
Fiscal 2029 | \n \u00a0 | \n \u00a0 | \n 3,863 | \n \u00a0 | \n
Fiscal 2030 | \n \u00a0 | \n \u00a0 | \n 4,318 | \n \u00a0 | \n
Fiscal 2031 | \n \u00a0 | \n \u00a0 | \n 6,768 | \n \u00a0 | \n
Fiscal 2032 | \n \u00a0 | \n \u00a0 | \n 954 | \n \u00a0 | \n
Thereafter | \n \u00a0 | \n \u00a0 | \n 6,622 | \n \u00a0 | \n
Total | \n \u00a0 | \n $ | \n 34,150 | \n \u00a0 | \n
Common Stock
On February 2, 2026, we entered into an equity distribution agreement with certain sales agents party thereto, as amended on June 23, 2026, pursuant to which we may sell shares of our common stock having aggregate sales proceeds of up to $20 billion from time to time through an \u201cat-the-market\u201d offering program (the ATM Program).
During the first quarter ended August 31, 2026, we fully utilized the ATM Program and issued 141 million shares of common stock under the ATM Program for net proceeds of $19.9 billion. The proceeds from offerings under the ATM Program will be used for general corporate purposes, which may include capital expenditures, repayment of
indebtedness, future investments or acquisitions and payment of cash dividends on or repurchases of our common stock.
Common Stock Repurchases
Our Board of Directors (the Board) has approved a program for us to repurchase shares of our common stock. As of August 31, 2026, approximately $6.3 billion remained available for stock repurchases pursuant to our stock repurchase program. There was no stock repurchase activity for the three months ended August 31, 2026. We repurchased 0.4 million shares for $93 million during the three months ended August 31, 2025 under the stock repurchase program.
Our stock repurchase authorization does not have an expiration date and the pace of any future repurchase activity will depend on factors such as our working capital needs, our cash requirements for capital expenditures, acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a Rule 10b5-1 trading plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time.
Dividends on Preferred and Common Stock
In September 2026, the Board declared a quarterly cash dividend of $1,625 per share of our outstanding Mandatory Convertible Preferred Stock and $0.50 per share of our outstanding common stock. The Mandatory Convertible Preferred Stock dividend is payable on October 15, 2026 to stockholders of record as of the close of business on October 1, 2026 and the common stock dividend is payable on October 23, 2026 to stockholders of record as of the close of business on October 9, 2026. Future declarations of dividends on Oracle securities and the establishment of future record and payment dates for our common stock are subject to the final determination of the Board.
Fiscal 2027 Stock\u2011Based Awards Activity and Compensation Expense
During the first quarter of fiscal 2027, we issued 2 million restricted stock-based units (RSUs) and stock options (SOs) for approximately 400,000 shares of common stock, all of which are subject to service-based vesting restrictions. These fiscal 2027 stock-based award issuances were offset by stock-based award forfeitures and cancellations of 4 million shares during the first quarter of fiscal 2027.
The SOs were granted with an exercise price not less than the closing share price of our common stock on the grant date, generally become exercisable over four years of service, and generally expire ten years from the date of grant. We estimated the fair values of our SOs using the Black-Scholes-Merton option-pricing model, which was developed for use in estimating the fair values of SOs. Option valuation models, including the Black-Scholes-Merton option-pricing model, require the input of assumptions, including stock price volatility. Changes in the input assumptions can affect the fair value estimates and ultimately how much we recognize as stock-based compensation expense. The RSUs that were granted during the three months ended August 31, 2026 generally vest over four years of service and were valued using methodologies of a similar nature as those described in Note 11 of Notes to Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended May 31, 2026.
Stock-based compensation expense is included in the following operating expense line items in our condensed consolidated statements of operations:
\n
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud and software | \n \u00a0 | \n $ | \n 134 | \n \u00a0 | \n \u00a0 | \n $ | \n 156 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 51 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 49 | \n \u00a0 | \n
Sales and marketing | \n \u00a0 | \n \u00a0 | \n 171 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 177 | \n \u00a0 | \n
Research and development | \n \u00a0 | \n \u00a0 | \n 667 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 647 | \n \u00a0 | \n
General and administrative | \n \u00a0 | \n \u00a0 | \n 98 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 88 | \n \u00a0 | \n
Total stock-based compensation | \n \u00a0 | \n $ | \n 1,127 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,124 | \n \u00a0 | \n
Stock-based compensation expense is included in the following operating expense line items in our condensed consolidated statements of operations:
\n
| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud and software | \n \u00a0 | \n $ | \n 134 | \n \u00a0 | \n \u00a0 | \n $ | \n 156 | \n \u00a0 | \n
Hardware | \n \u00a0 | \n \u00a0 | \n 6 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 7 | \n \u00a0 | \n
Services | \n \u00a0 | \n \u00a0 | \n 51 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 49 | \n \u00a0 | \n
Sales and marketing | \n \u00a0 | \n \u00a0 | \n 171 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 177 | \n \u00a0 | \n
Research and development | \n \u00a0 | \n \u00a0 | \n 667 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 647 | \n \u00a0 | \n
General and administrative | \n \u00a0 | \n \u00a0 | \n 98 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 88 | \n \u00a0 | \n
Total stock-based compensation | \n \u00a0 | \n $ | \n 1,127 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,124 | \n \u00a0 | \n
Our effective tax rates for each of the periods presented are the result of the mix of income earned and losses incurred in various tax jurisdictions that apply a broad range of income tax rates. Our provision for income taxes varied from the tax computed at the U.S. federal statutory income tax rate for the periods presented primarily due to earnings in foreign operations, state taxes, the U.S. research and development tax credit, settlements with tax authorities, the tax effects of stock-based compensation, the Foreign Derived Intangible Income deduction and the tax effect of Global Intangible Low-Taxed Income. Our effective tax rates were 15.1% and 14.6% for the three months ended August 31, 2026 and 2025, respectively.
Our net deferred tax assets were $11.3 billion and $11.2 billion as of August 31, 2026 and May 31, 2026, respectively. We believe that it is more likely than not that the net deferred tax assets will be realized in the foreseeable future. Realization of our net deferred tax assets is dependent upon our generation of sufficient taxable income in future years in appropriate tax jurisdictions to obtain benefit from the reversal of temporary differences, net operating loss carryforwards and tax credit carryforwards. The amount of net deferred tax assets considered realizable is subject to adjustment in future periods if estimates of future taxable income change.
Domestically, U.S. federal and state taxing authorities are currently examining income tax returns of Oracle and various acquired entities for years through fiscal 2025. Our U.S. federal income tax returns have been examined for all years prior to fiscal 2013 and, with some exceptions, we are no longer subject to audit for those periods. Our U.S. state income tax returns, with some exceptions, have been examined for all years prior to fiscal 2010, and we are no longer subject to audit for those periods.
Internationally, tax authorities for numerous non-U.S. jurisdictions are also examining or have examined returns of Oracle and various acquired entities for years through fiscal 2025. Many of the relevant tax years are at an advanced stage in examination or subsequent controversy resolution processes. With some exceptions, we are generally no longer subject to tax examinations in non-U.S. jurisdictions for years prior to fiscal 2001.
We are under audit by the U.S. Internal Revenue Service and various other domestic and foreign tax authorities with regards to income tax and indirect tax matters and are involved in various challenges and litigation in a number of countries, including, in particular, Australia, Brazil, Canada, Egypt, India, Indonesia, Ireland, Israel, Pakistan, Saudi Arabia, South Korea and Spain, where the amounts under controversy are significant. In some, although not all, cases, we have reserved for potential adjustments to our provision for income taxes and accrual of indirect taxes that may result from examinations by, or any negotiated agreements with, these tax authorities or final outcomes in judicial proceedings and we believe that the final outcome of these examinations, agreements or judicial proceedings will not have a material effect on our results of operations. If events occur which indicate payment of these amounts is unnecessary, the reversal of the liabilities would result in the recognition of benefits in the period
we determine the liabilities are no longer necessary. If our estimates of the federal, state and foreign income tax liabilities and indirect tax liabilities are less than the ultimate assessment, it could result in a further charge to expense.
We believe that we have adequately provided under GAAP for outcomes related to our tax audits. However, there can be no assurances as to the possible outcomes or any related financial statement effect thereof.
"}]},{"name":"rpt:f-596","factDimensions":{"xbrl:concept":"us-gaap:EffectiveIncomeTaxRateContinuingOperations","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"0.151","decimals":3}]},{"name":"rpt:f-597","factDimensions":{"xbrl:concept":"us-gaap:EffectiveIncomeTaxRateContinuingOperations","xbrl:period":"2025-06-01T00:00:00/2025-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"0.146","decimals":3}]},{"name":"rpt:f-598","factDimensions":{"xbrl:concept":"us-gaap:DeferredTaxAssetsLiabilitiesNet","xbrl:period":"2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11300000000","decimals":-8}]},{"name":"rpt:f-599","factDimensions":{"xbrl:concept":"us-gaap:DeferredTaxAssetsLiabilitiesNet","xbrl:period":"2026-06-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11200000000","decimals":-8}]},{"name":"rpt:f-600","factDimensions":{"xbrl:concept":"us-gaap:SegmentReportingDisclosureTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers (CODMs) are our . We are organized by line of business and geographically. While our CODMs evaluate results in a number of different ways, the line of business management structure is the primary basis for which the allocation of resources and financial results are assessed.
We have three businesses: (1) cloud and software, (2) hardware and (3) services\u2014 of which is comprised of a operating segment. The tabular information below presents financial information, including information on segment revenues and significant segment expenses included within each segment\u2019s measure of profit or loss, that is regularly provided to our CODMs for their review and assists our CODMs with evaluating the company\u2019s performance and allocating company resources.
Our cloud and software business engages in the sale, marketing and delivery of our enterprise applications and infrastructure technologies through cloud and on-premise deployment models, including our cloud offerings and our software offerings. Cloud revenues are generated from applications and infrastructure offerings that are typically contracted with customers directly, delivered to customers over time with our revenue recognition occurring over the contractual terms and renewed by customers upon completion of the contractual terms. Our cloud contracts provide customers with access to the latest technological updates as they become available and for which the customer contracted together with related technical support services over the contractual term. Software revenues represent:
(1)\tfees earned from granting customers software licenses, generally on a perpetual basis, to use our database and middleware and our applications software products within cloud and on-premise information technology (IT) environments. We generally recognize revenues at the point in time the software is made available to the customer to download and use, which typically is immediate upon signature of the license contract; and
(2)\tsoftware support revenues, which are typically contracted with customers directly, billed to customers in advance, delivered to customers over time with our revenue recognition occurring over the contractual terms and renewed by customers upon completion of the contractual terms.
Software support contracts provide customers with technical support services and unspecified license upgrades and enhancements during the term of the support period. In each fiscal year, our cloud and software business\u2019 contractual activities, excluding the impact of timing of booking of large contracts, are typically highest in our fourth fiscal quarter, and the related cash flows are typically highest in the following quarter (i.e., in the first fiscal quarter of the next fiscal year) as we receive payments from these contracts. Costs associated with our cloud and software business are largely infrastructure- and personnel-related, including the cost of providing our cloud and software offerings, salaries and commissions earned by our sales force for the sale of our cloud and software offerings and marketing program costs.
Our hardware business provides infrastructure technologies including Oracle Engineered Systems, servers, storage, industry-specific hardware, operating systems, virtualization, management and other hardware-related software to
support diverse IT environments. Our hardware business also offers hardware support, which provides customers with software updates for the software components that are essential to the functionality of their hardware products and can also include product repairs, maintenance services and technical support services that are typically delivered and recognized ratably over the contractual term. Costs associated with our hardware business include the cost of hardware products, which consists of expenses for materials and labor used to produce these products by our internal manufacturing operations or by third-party manufacturers; the cost of materials used to repair customer products with eligible support contracts; the cost of labor and infrastructure to provide support services; and sales and marketing expenses, which are largely personnel-related and include variable compensation earned by our sales force for the sales of our hardware offerings.
Our services business provides services to customers and partners to help maximize the performance of their investments in Oracle applications and infrastructure technologies and include our consulting services and customer success services offerings. Costs associated with our services business consist primarily of personnel-related expenses, technology infrastructure expenditures, facilities expenses and external contractor expenses.
We do not track our assets for each business. Consequently, it is not practical to show assets by operating segment.
The following table presents summary results for each of our three businesses:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud and software: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 17,157 | \n \u00a0 | \n \u00a0 | \n $ | \n 12,907 | \n \u00a0 | \n
Cloud and software expenses | \n \u00a0 | \n \u00a0 | \n 6,235 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,418 | \n \u00a0 | \n
Sales and marketing expenses | \n \u00a0 | \n \u00a0 | \n 1,564 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,798 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 9,358 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,691 | \n \u00a0 | \n
Hardware: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 774 | \n \u00a0 | \n \u00a0 | \n $ | \n 670 | \n \u00a0 | \n
Hardware expenses | \n \u00a0 | \n \u00a0 | \n 272 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 169 | \n \u00a0 | \n
Sales and marketing expenses | \n \u00a0 | \n \u00a0 | \n 50 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 54 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 452 | \n \u00a0 | \n \u00a0 | \n $ | \n 447 | \n \u00a0 | \n
Services: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 1,414 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,349 | \n \u00a0 | \n
Services expenses | \n \u00a0 | \n \u00a0 | \n 969 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,017 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 445 | \n \u00a0 | \n \u00a0 | \n $ | \n 332 | \n \u00a0 | \n
Totals: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 19,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,926 | \n \u00a0 | \n
Expenses | \n \u00a0 | \n \u00a0 | \n 9,090 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,456 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 10,255 | \n \u00a0 | \n \u00a0 | \n $ | \n 8,470 | \n \u00a0 | \n
\u00a0
The following table reconciles total margin for operating segments to income before income taxes:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Total margin for operating segments | \n \u00a0 | \n $ | \n 10,255 | \n \u00a0 | \n \u00a0 | \n $ | \n 8,470 | \n \u00a0 | \n
Research and development | \n \u00a0 | \n \u00a0 | \n (2,401 | \n ) | \n \u00a0 | \n \u00a0 | \n (2,491 | \n ) | \n
General and administrative | \n \u00a0 | \n \u00a0 | \n (376 | \n ) | \n \u00a0 | \n \u00a0 | \n (376 | \n ) | \n
Amortization of intangible assets | \n \u00a0 | \n \u00a0 | \n (202 | \n ) | \n \u00a0 | \n \u00a0 | \n (420 | \n ) | \n
Restructuring and other | \n \u00a0 | \n \u00a0 | \n (94 | \n ) | \n \u00a0 | \n \u00a0 | \n (415 | \n ) | \n
Stock-based compensation for operating segments | \n \u00a0 | \n \u00a0 | \n (362 | \n ) | \n \u00a0 | \n \u00a0 | \n (389 | \n ) | \n
Expense allocations and other, net | \n \u00a0 | \n \u00a0 | \n (92 | \n ) | \n \u00a0 | \n \u00a0 | \n (102 | \n ) | \n
Interest expense | \n \u00a0 | \n \u00a0 | \n (1,428 | \n ) | \n \u00a0 | \n \u00a0 | \n (923 | \n ) | \n
Non-operating income, net | \n \u00a0 | \n \u00a0 | \n 307 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 73 | \n \u00a0 | \n
Income before income taxes | \n \u00a0 | \n $ | \n 5,607 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,427 | \n \u00a0 | \n
Disaggregation of Revenues
We have considered information that is regularly reviewed by our CODMs in evaluating financial performance and disclosures presented outside of our financial statements in our earnings releases and used in investor presentations to disaggregate revenues to depict how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors. The principal category we use to disaggregate revenues is the nature of our products and services as presented in our condensed consolidated statements of operations.
The following table presents a summary of our total revenues by geographic region, which are generally based on the location of our customers:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Americas | \n \u00a0 | \n $ | \n 13,711 | \n \u00a0 | \n \u00a0 | \n $ | \n 9,662 | \n \u00a0 | \n
EMEA(1) | \n \u00a0 | \n \u00a0 | \n 3,726 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,481 | \n \u00a0 | \n
Asia Pacific | \n \u00a0 | \n \u00a0 | \n 1,908 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,783 | \n \u00a0 | \n
Total revenues | \n \u00a0 | \n $ | \n 19,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,926 | \n \u00a0 | \n
\u00a0
The following table presents our cloud revenues by offerings:
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud applications | \n \u00a0 | \n $ | \n 4,219 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,839 | \n \u00a0 | \n
Cloud infrastructure | \n \u00a0 | \n \u00a0 | \n 7,388 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,347 | \n \u00a0 | \n
Total cloud revenues | \n \u00a0 | \n $ | \n 11,607 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,186 | \n \u00a0 | \n
\u00a0
The following table presents our software revenues by offerings:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Software license | \n \u00a0 | \n $ | \n 655 | \n \u00a0 | \n \u00a0 | \n $ | \n 766 | \n \u00a0 | \n
Software support | \n \u00a0 | \n \u00a0 | \n 4,895 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 4,955 | \n \u00a0 | \n
Total software revenues | \n \u00a0 | \n $ | \n 5,550 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,721 | \n \u00a0 | \n
ASC 280, Segment Reporting, establishes standards for reporting information about operating segments. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision makers (CODMs) are our . We are organized by line of business and geographically. While our CODMs evaluate results in a number of different ways, the line of business management structure is the primary basis for which the allocation of resources and financial results are assessed.
We have three businesses: (1) cloud and software, (2) hardware and (3) services\u2014 of which is comprised of a operating segment. The tabular information below presents financial information, including information on segment revenues and significant segment expenses included within each segment\u2019s measure of profit or loss, that is regularly provided to our CODMs for their review and assists our CODMs with evaluating the company\u2019s performance and allocating company resources.
"}]},{"name":"rpt:f-602","factDimensions":{"xbrl:concept":"us-gaap:SegmentReportingCodmProfitLossMeasureHowUsedDescription","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":" our CODMs evaluate results in a number of different ways, the line of business management structure is the primary basis for which the allocation of resources and financial results are assessed"}]},{"name":"rpt:f-603","factDimensions":{"xbrl:concept":"orcl:NumberOfBusinesses","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439","xbrl:unit":"orcl:Business"},"factValues":[{"value":"3"}]},{"name":"rpt:f-604","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock","xbrl:period":"2026-06-01T00:00:00/2026-09-01T00:00:00","xbrl:entity":"cik:0001341439"},"factValues":[{"value":"The following table presents summary results for each of our three businesses:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud and software: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 17,157 | \n \u00a0 | \n \u00a0 | \n $ | \n 12,907 | \n \u00a0 | \n
Cloud and software expenses | \n \u00a0 | \n \u00a0 | \n 6,235 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,418 | \n \u00a0 | \n
Sales and marketing expenses | \n \u00a0 | \n \u00a0 | \n 1,564 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,798 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 9,358 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,691 | \n \u00a0 | \n
Hardware: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 774 | \n \u00a0 | \n \u00a0 | \n $ | \n 670 | \n \u00a0 | \n
Hardware expenses | \n \u00a0 | \n \u00a0 | \n 272 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 169 | \n \u00a0 | \n
Sales and marketing expenses | \n \u00a0 | \n \u00a0 | \n 50 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 54 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 452 | \n \u00a0 | \n \u00a0 | \n $ | \n 447 | \n \u00a0 | \n
Services: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 1,414 | \n \u00a0 | \n \u00a0 | \n $ | \n 1,349 | \n \u00a0 | \n
Services expenses | \n \u00a0 | \n \u00a0 | \n 969 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,017 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 445 | \n \u00a0 | \n \u00a0 | \n $ | \n 332 | \n \u00a0 | \n
Totals: | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n ||
Revenues | \n \u00a0 | \n $ | \n 19,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,926 | \n \u00a0 | \n
Expenses | \n \u00a0 | \n \u00a0 | \n 9,090 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 6,456 | \n \u00a0 | \n
Margin(1) | \n \u00a0 | \n $ | \n 10,255 | \n \u00a0 | \n \u00a0 | \n $ | \n 8,470 | \n \u00a0 | \n
\u00a0
The following table reconciles total margin for operating segments to income before income taxes:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Total margin for operating segments | \n \u00a0 | \n $ | \n 10,255 | \n \u00a0 | \n \u00a0 | \n $ | \n 8,470 | \n \u00a0 | \n
Research and development | \n \u00a0 | \n \u00a0 | \n (2,401 | \n ) | \n \u00a0 | \n \u00a0 | \n (2,491 | \n ) | \n
General and administrative | \n \u00a0 | \n \u00a0 | \n (376 | \n ) | \n \u00a0 | \n \u00a0 | \n (376 | \n ) | \n
Amortization of intangible assets | \n \u00a0 | \n \u00a0 | \n (202 | \n ) | \n \u00a0 | \n \u00a0 | \n (420 | \n ) | \n
Restructuring and other | \n \u00a0 | \n \u00a0 | \n (94 | \n ) | \n \u00a0 | \n \u00a0 | \n (415 | \n ) | \n
Stock-based compensation for operating segments | \n \u00a0 | \n \u00a0 | \n (362 | \n ) | \n \u00a0 | \n \u00a0 | \n (389 | \n ) | \n
Expense allocations and other, net | \n \u00a0 | \n \u00a0 | \n (92 | \n ) | \n \u00a0 | \n \u00a0 | \n (102 | \n ) | \n
Interest expense | \n \u00a0 | \n \u00a0 | \n (1,428 | \n ) | \n \u00a0 | \n \u00a0 | \n (923 | \n ) | \n
Non-operating income, net | \n \u00a0 | \n \u00a0 | \n 307 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 73 | \n \u00a0 | \n
Income before income taxes | \n \u00a0 | \n $ | \n 5,607 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,427 | \n \u00a0 | \n
The following table presents a summary of our total revenues by geographic region, which are generally based on the location of our customers:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Americas | \n \u00a0 | \n $ | \n 13,711 | \n \u00a0 | \n \u00a0 | \n $ | \n 9,662 | \n \u00a0 | \n
EMEA(1) | \n \u00a0 | \n \u00a0 | \n 3,726 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,481 | \n \u00a0 | \n
Asia Pacific | \n \u00a0 | \n \u00a0 | \n 1,908 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 1,783 | \n \u00a0 | \n
Total revenues | \n \u00a0 | \n $ | \n 19,345 | \n \u00a0 | \n \u00a0 | \n $ | \n 14,926 | \n \u00a0 | \n
\u00a0
The following table presents our cloud revenues by offerings:
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Cloud applications | \n \u00a0 | \n $ | \n 4,219 | \n \u00a0 | \n \u00a0 | \n $ | \n 3,839 | \n \u00a0 | \n
Cloud infrastructure | \n \u00a0 | \n \u00a0 | \n 7,388 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 3,347 | \n \u00a0 | \n
Total cloud revenues | \n \u00a0 | \n $ | \n 11,607 | \n \u00a0 | \n \u00a0 | \n $ | \n 7,186 | \n \u00a0 | \n
\u00a0
The following table presents our software revenues by offerings:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Software license | \n \u00a0 | \n $ | \n 655 | \n \u00a0 | \n \u00a0 | \n $ | \n 766 | \n \u00a0 | \n
Software support | \n \u00a0 | \n \u00a0 | \n 4,895 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 4,955 | \n \u00a0 | \n
Total software revenues | \n \u00a0 | \n $ | \n 5,550 | \n \u00a0 | \n \u00a0 | \n $ | \n 5,721 | \n \u00a0 | \n
Basic earnings per share is computed by dividing net income available to common shareholders for the period by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income available to common shareholders for the period by the weighted-average number of common shares outstanding during the period, plus the dilutive effect of outstanding restricted stock-based awards, stock options and shares issuable under the employee stock purchase plan as applicable pursuant to the treasury stock method and the dilutive effect of Mandatory Convertible Preferred Stock pursuant to the if-converted method. The following table sets forth the computation of basic and diluted earnings per share attributable to common shareholders:
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions, except per share data) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Net income | \n \u00a0 | \n $ | \n 4,760 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,927 | \n \u00a0 | \n
Preferred stock dividends | \n \u00a0 | \n \u00a0 | \n 81 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n
Net income available to common shareholders | \n \u00a0 | \n $ | \n 4,679 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,927 | \n \u00a0 | \n
Weighted-average common shares outstanding | \n \u00a0 | \n \u00a0 | \n 2,966 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,826 | \n \u00a0 | \n
Dilutive effect of employee stock plans | \n \u00a0 | \n \u00a0 | \n 34 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 83 | \n \u00a0 | \n
Dilutive weighted-average common shares outstanding | \n \u00a0 | \n \u00a0 | \n 3,000 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,909 | \n \u00a0 | \n
Basic earnings per share attributable to common shareholders | \n \u00a0 | \n $ | \n 1.58 | \n \u00a0 | \n \u00a0 | \n $ | \n 1.04 | \n \u00a0 | \n
Diluted earnings per share attributable to common shareholders | \n \u00a0 | \n $ | \n 1.56 | \n \u00a0 | \n \u00a0 | \n $ | \n 1.01 | \n \u00a0 | \n
Stock awards and shares excluded from calculation(1) | \n \u00a0 | \n \u00a0 | \n 64 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2 | \n \u00a0 | \n
\u00a0
\u00a0
\n| \n | \n | \n | \n | \n | \n | \n | \n | \n |
\u00a0 | \n \u00a0 | \n Three Months Ended | \n \u00a0 | \n |||||
(in millions, except per share data) | \n \u00a0 | \n 2026 | \n \u00a0 | \n \u00a0 | \n 2025 | \n \u00a0 | \n ||
Net income | \n \u00a0 | \n $ | \n 4,760 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,927 | \n \u00a0 | \n
Preferred stock dividends | \n \u00a0 | \n \u00a0 | \n 81 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n \u2014 | \n \u00a0 | \n
Net income available to common shareholders | \n \u00a0 | \n $ | \n 4,679 | \n \u00a0 | \n \u00a0 | \n $ | \n 2,927 | \n \u00a0 | \n
Weighted-average common shares outstanding | \n \u00a0 | \n \u00a0 | \n 2,966 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,826 | \n \u00a0 | \n
Dilutive effect of employee stock plans | \n \u00a0 | \n \u00a0 | \n 34 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 83 | \n \u00a0 | \n
Dilutive weighted-average common shares outstanding | \n \u00a0 | \n \u00a0 | \n 3,000 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2,909 | \n \u00a0 | \n
Basic earnings per share attributable to common shareholders | \n \u00a0 | \n $ | \n 1.58 | \n \u00a0 | \n \u00a0 | \n $ | \n 1.04 | \n \u00a0 | \n
Diluted earnings per share attributable to common shareholders | \n \u00a0 | \n $ | \n 1.56 | \n \u00a0 | \n \u00a0 | \n $ | \n 1.01 | \n \u00a0 | \n
Stock awards and shares excluded from calculation(1) | \n \u00a0 | \n \u00a0 | \n 64 | \n \u00a0 | \n \u00a0 | \n \u00a0 | \n 2 | \n \u00a0 | \n
\u00a0
Netherlands Privacy Class Action
On August 14, 2020, The Privacy Collective (TPC), a foundation having its registered office in Amsterdam, filed a purported class action lawsuit against Oracle Nederland B.V., Oracle Corporation and Oracle America, Inc. (the Oracle Defendants), Salesforce.com, Inc. and SFDC Netherlands B.V. in the District Court of Amsterdam. TPC alleges that the Oracle Defendants\u2019 Data Management Platform product violates certain articles of the European Union Charter of Fundamental Rights, the General Data Protection Regulation (GDPR) and the Dutch Telecommunications Act (Telecommunicatiewet). TPC claims damages under a number of categories, including: \u201cimmaterial damages\u201d (at a fixed amount of \u20ac500 per Dutch internet user); \u201cmaterial damages\u201d (in that the costs of loss of control over personal data should be equated to the market value of the personal data for parties like the Oracle Defendants); compensation for losses suffered due to an alleged data breach (at a fixed amount of \u20ac100 per Dutch internet user);
and compensation for the costs of the litigation funder (10% to 25% of the compensation awarded); and the (actual) cost of the proceedings and extrajudicial costs.
We filed our defense on March 3, 2021, and on December 29, 2021, the District Court issued a judgment, holding that all of TPC\u2019s claims were deemed inadmissible because of fundamental procedural flaws. TPC filed an appeal with the Court of Appeal in Amsterdam challenging the District Court\u2019s judgment, except for the claims regarding the alleged data breach, which were dropped. On June 18, 2024, the Court of Appeal overturned the District Court\u2019s decision regarding admissibility, thus permitting the case to proceed. The Court of Appeal granted Oracle\u2019s request for an interim appeal to the Supreme Court, and on July 17, 2026, the Supreme Court found that the Court of Appeal had applied the wrong standard for evaluating a class action and remanded the case to the Court of Appeal for further proceedings. On July 27, 2026, Oracle filed and served a Writ of Summons to the Court of Appeal with the first court date being on August 4, 2026 and a submission following referral by the Supreme Court due on September 15, 2026.
On September 24, 2025, TPC filed a motion in the District Court to lift the suspension of proceedings. On September 25, 2025, Oracle opposed that motion. The court has not yet ruled on that motion.
We believe that we have meritorious defenses against this action, including defenses to the quantum of damages claimed, and we will continue to vigorously defend it.
While the final outcome of this matter cannot be predicted with certainty, we do not believe that it will have a material impact on our financial position or results of operations.
Securities Class Action Regarding Oracle Cloud Infrastructure
On February 3, 2026, a putative class action, brought by an alleged stockholder of Oracle, was filed in the U.S. District Court for the District of Delaware, and on July 14, 2026, the plaintiff filed an amended class action complaint against us, our Chief Technology Officer, one of our Chief Executive Officers, two other Oracle executives, and one member of the Board. The plaintiff seeks to represent a class of Oracle stockholders, alleging that the defendants made or are responsible for false and misleading statements regarding Oracle\u2019s cloud infrastructure business. The plaintiff seeks a ruling that this case may proceed as a class action and seeks damages, equitable relief, and attorneys\u2019 fees and costs. The defendants must respond to the amended complaint by September 16, 2026. If the defendants move to dismiss the amended complaint, that motion will be fully briefed by December 18, 2026.
We believe that we have meritorious defenses against this action, and we will continue to vigorously defend it.
While the final outcome of this matter cannot be predicted with certainty, we do not believe that it will have a material impact on our financial position or results of operations.
Other Litigation
We are party to various other legal proceedings and claims, either asserted or unasserted, which arise in the ordinary course of business, including proceedings and claims that relate to acquisitions we have completed or to companies we have acquired or are attempting to acquire. While the outcome of these matters cannot be predicted with certainty, we do not believe that the outcome of any of these matters, individually or in the aggregate, will result in losses that are materially in excess of amounts already recognized, if any.
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The Rule 10b5-1 trading arrangement described above was adopted and precleared in accordance with Oracle\u2019s Insider Trading Policy and actual sale transactions made pursuant to such trading arrangement will be disclosed publicly in future Section 16 filings with the SEC.
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