v3.25.3
RESTRUCTURING ACTIVITIES (Details)
$ in Millions
 6 Months Ended
Nov. 30, 2025
USD ($)
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start $ 212 [1],[2]
Initial Costs 764 [2],[3]
Adjustments to Cost 44 [2],[4]
Cash Payments (538)
Others 2 [2],[5]
Accrued at period end 484 [1],[2]
Fiscal 2026 Oracle Restructuring [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 764 [2],[3]
Adjustments to Cost 62 [2],[4]
Cash Payments (455)
Others (1) [2],[5]
Accrued at period end 370 [1],[2]
Total Costs Accrued to Date 826 [2]
Total Expected Program Costs 1,614 [2]
Fiscal 2026 Oracle Restructuring [Member] | Other [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 372 [2],[3]
Adjustments to Cost 35 [2],[4]
Cash Payments (259)
Others 0 [2],[5]
Accrued at period end 148 [1],[2]
Total Costs Accrued to Date 407 [2]
Total Expected Program Costs 737 [2]
Fiscal 2026 Oracle Restructuring [Member] | Cloud and License [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 265 [2],[3]
Adjustments to Cost 22 [2],[4]
Cash Payments (141) [2]
Others (1) [2],[5]
Accrued at period end 145 [1],[2]
Total Costs Accrued to Date 287 [2]
Total Expected Program Costs 484 [2]
Fiscal 2026 Oracle Restructuring [Member] | Hardware [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 33 [2],[3]
Adjustments to Cost 1 [2],[4]
Cash Payments (15)
Others 0 [2],[5]
Accrued at period end 19 [1],[2]
Total Costs Accrued to Date 34 [2]
Total Expected Program Costs 67 [2]
Fiscal 2026 Oracle Restructuring [Member] | Services [Member] | Operating Segments [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 0 [1],[2]
Initial Costs 94 [2],[3]
Adjustments to Cost 4 [2],[4]
Cash Payments (40)
Others 0 [2],[5]
Accrued at period end 58 [1],[2]
Total Costs Accrued to Date 98 [2]
Total Expected Program Costs 326 [2]
Other Restructuring Plans [Member]  
Restructuring Reserve Disclosures [Abstract]  
Accrued at period start 212 [1],[2],[6]
Initial Costs 0 [2],[3],[6]
Adjustments to Cost (18) [2],[4],[6]
Cash Payments (83) [6]
Others 3 [2],[5],[6]
Accrued at period end $ 114 [1],[2],[6]
[1] As of November 30, 2025, $411 million and $73 million were recorded in other current liabilities and other non-current liabilities, respectively, within our condensed consolidated balance sheets. As of May 31, 2025, substantially all restructuring liabilities have been recorded in other current liabilities within our condensed consolidated balance sheets.
[2] Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.
[3] Costs recorded for the respective restructuring plans during the period presented.
[4] All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
[5] Represents foreign currency translation and certain other non-cash adjustments.
[6] Other restructuring plans presented in the table above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our condensed consolidated statements of operations was not significant.