Oracle Corporation (ORCL) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-06-01 to 2026-08-31

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Oracle Corporation cash flow reconciliation, Jun 1, 2026 through Aug 31, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $4,760,000,000.00Increase in deferred revenues from customer prepayments with significant financing component → Operating adjustments reconciliation: $11,363,000,000.00Increase in other deferred revenues → Operating adjustments reconciliation: $3,997,000,000.00Depreciation → Operating adjustments reconciliation: $3,156,000,000.00Stock-based compensation → Operating adjustments reconciliation: $1,127,000,000.00Increase (decrease) in income taxes payable → Operating adjustments reconciliation: $546,000,000.00Amortization of intangible assets → Operating adjustments reconciliation: $202,000,000.00Decrease in prepaid expenses and other assets → Operating adjustments reconciliation: $114,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $18,343,000,000.00Operating adjustments reconciliation → Decrease in accounts payable and other liabilities: $1,076,000,000.00Operating adjustments reconciliation → Increase in trade receivables, net: $1,009,000,000.00Operating adjustments reconciliation → Deferred income taxes: $73,000,000.00Operating adjustments reconciliation → Other, net: $4,000,000.00Proceeds from issuances of common stock via at-the-market program, net of issuance costs → financing reconciliation: $19,909,000,000.00Net proceeds from employee stock programs → financing reconciliation: $41,000,000.00financing reconciliation → Net cash from financing activities: $13,111,000,000.00financing reconciliation → Repayments of senior notes, term loan credit agreements and other borrowings: $4,202,000,000.00financing reconciliation → Payments of dividends to stockholders: $1,565,000,000.00financing reconciliation → (Repayments of) proceeds from short-term financing related to capital expenditures, net: $830,000,000.00financing reconciliation → Other financing activities, net: $242,000,000.00Net cash used in investing activities → investing reconciliation: $28,580,000,000.00Proceeds from sales and maturities of marketable securities and other investments → investing reconciliation: $225,000,000.00investing reconciliation → Capital expenditures: $28,499,000,000.00investing reconciliation → Purchases of marketable securities and other investments: $306,000,000.00Exchange-rate effect → Cash sources and uses: $11,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $31,289,000,000.00Net cash from operating activities → Cash sources and uses: $23,103,000,000.00Net cash from financing activities → Cash sources and uses: $13,111,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $38,934,000,000.00Cash sources and uses → Net cash used in investing activities: $28,580,000,000.00Net income: $4,760,000,000.00Net income+$4.76 BDepreciation: $3,156,000,000.00Depreciation expense+$3.16 BAmortization of intangible assets: $202,000,000.00Intangible amortization+$202.00 MDeferred income taxes: -$73,000,000.00Deferred income taxes−$73.00 MStock-based compensation: $1,127,000,000.00Stock-based compensation+$1.13 BOther, net: -$4,000,000.00Other non-cash items−$4.00 MIncrease in trade receivables, net: -$1,009,000,000.00Accounts receivable−$1.01 BDecrease in prepaid expenses and other assets: $114,000,000.00Prepaid & other assets+$114.00 MDecrease in accounts payable and other liabilities: -$1,076,000,000.00Payables & other liabilities−$1.08 BIncrease (decrease) in income taxes payable: $546,000,000.00Income taxes payable+$546.00 MIncrease in deferred revenues from customer prepayments with significant financing component: $11,363,000,000.00Prepayments, financing component+$11.36 BIncrease in other deferred revenues: $3,997,000,000.00Other deferred revenue+$4.00 BNet cash from operating activities: $23,103,000,000.00Operating cash+$23.10 BOperating adjustments reconciliation: $20,505,000,000.00Proceeds from issuances of common stock via at-the-market program, net of issuance costs: $19,909,000,000.00Common stock issued+$19.91 BNet proceeds from employee stock programs: $41,000,000.00Employee stock plan proceeds+$41.00 MPayments of dividends to stockholders: -$1,565,000,000.00Common dividends paid−$1.57 BRepayments of commercial paper, net: $0.00(Repayments of) proceeds from short-term financing related to capital expenditures, net: -$830,000,000.00Capex short-term financing, net−$830.00 MRepayments of senior notes, term loan credit agreements and other borrowings: -$4,202,000,000.00Debt repaid−$4.20 BOther financing activities, net: -$242,000,000.00Other financing, net−$242.00 MNet cash from financing activities: $13,111,000,000.00Financing cash+$13.11 Bfinancing reconciliation: $19,950,000,000.00Purchases of marketable securities and other investments: -$306,000,000.00Investment purchases−$306.00 MProceeds from sales and maturities of marketable securities and other investments: $225,000,000.00AFS securities proceeds+$225.00 MCapital expenditures: -$28,499,000,000.00PP&E purchases−$28.50 BNet cash used in investing activities: -$28,580,000,000.00. Cash required to fund net payments.Investing cash−$28.58 Binvesting reconciliation: $28,805,000,000.00Cash sources and uses: $67,514,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $31,289,000,000.00Beginning cash$31.29 BEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $38,934,000,000.00Ending cash$38.93 BExchange-rate effect: $11,000,000.00FX effect+$11.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow−$5.40 BOperating cash − cash spent on PP&ECash flow / Net income4.85×Operating cash flow ÷ net incomeNet cash change+$7.65 BEnding cash − beginning cash
Chart details

Oracle Corporation cash flow reconciliation, Jun 1, 2026 through Aug 31, 2026

Cash flows for Jun 1, 2026 through Aug 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: May 31, 2026. Ending cash: Aug 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on May 31, 2026
31,289,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
23,103,000,000 US dollars. Net cash provided.
Net income
4,760,000,000 US dollars
Depreciation
3,156,000,000 US dollars
Amortization of intangible assets
202,000,000 US dollars
Deferred income taxes
negative 73,000,000 US dollars
Stock-based compensation
1,127,000,000 US dollars
Other, net
negative 4,000,000 US dollars
Increase in trade receivables, net
negative 1,009,000,000 US dollars
Decrease in prepaid expenses and other assets
114,000,000 US dollars
Decrease in accounts payable and other liabilities
negative 1,076,000,000 US dollars
Increase (decrease) in income taxes payable
546,000,000 US dollars
Increase in deferred revenues from customer prepayments with significant financing component
11,363,000,000 US dollars
Increase in other deferred revenues
3,997,000,000 US dollars
Investing activities
negative 28,580,000,000 US dollars. Net cash used.
Purchases of marketable securities and other investments
negative 306,000,000 US dollars
Proceeds from sales and maturities of marketable securities and other investments
225,000,000 US dollars
Capital expenditures
negative 28,499,000,000 US dollars
Financing activities
13,111,000,000 US dollars. Net cash provided.
Proceeds from issuances of common stock via at-the-market program, net of issuance costs
19,909,000,000 US dollars
Net proceeds from employee stock programs
41,000,000 US dollars
Payments of dividends to stockholders
negative 1,565,000,000 US dollars
Repayments of commercial paper, net
0 US dollars
(Repayments of) proceeds from short-term financing related to capital expenditures, net
negative 830,000,000 US dollars
Repayments of senior notes, term loan credit agreements and other borrowings
negative 4,202,000,000 US dollars
Other financing activities, net
negative 242,000,000 US dollars
Operating adjustment reconciliation
20,505,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
19,950,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
28,805,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
11,000,000 US dollars
Ending cash on Aug 31, 2026
38,934,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
67,514,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
7,645,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
4.85×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
23,103,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
28,499,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 5,396,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $18.34B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 23,103,000,000 US dollars minus 28,499,000,000 US dollars equals negative 5,396,000,000 US dollars.
Oracle Corporation (ORCL) FY2027 Q1 Statement of Cash Flows Sankey chart
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