Oracle Corporation (ORCL) Financial Statements FY2021-FY2027Q1

Oracle Corporation (ORCL) Financial Statements in Beancount — Open Ledger

Oracle's income statement and balance sheet, FY2021 through FY2027Q1, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K, 10-Q and 8-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/oracle

Latest analysis: Oracle FY2027 Q1 Earnings: $664 Billion RPO Against $19.3 Billion of Revenue

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end May 31 (SEC CIK 0001341439). FY2021–FY2026 are annual periods linked to the EDGAR filing index each period file cites, and FY2027Q1 is the quarter from June 1 through August 31, 2026, from the earnings release furnished on Form 8-K, with the Form 10-Q for the quarter also cited. The ledger has no separately tagged cost-of-revenue figure to record, so Expenses:CostOfRevenue is total costs and expenses less research and development, sales and marketing, and general and administrative, as each period file notes.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 19,345 MUSD means 19,345 million US dollars.

Analysis

• Oracle FY2027 Q1 Earnings: $664 Billion RPO Against $19.3 Billion of Revenue — FY2027Q1
• Oracle FY2026 Q4 Earnings: $638 Billion RPO Masks a $5.8 Billion Cloud Reality — FY2026Q4

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Oracle Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Oracle Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.