During the first nine months of fiscal 2026, our management approved, committed to, initiated and further supplemented plans to restructure and further improve efficiencies in our operations due to our acquisitions and certain other operational activities (2026 Restructuring Plan). The total estimated restructuring costs associated with the 2026 Restructuring Plan are up to $2.1 billion and will be recorded to the restructuring expense line item within our condensed consolidated statements of operations as they are incurred through the end of the plan. We recorded $156 million and $982 million of restructuring expenses in connection with the 2026 Restructuring Plan for the three and nine months ended February 28, 2026, respectively. Any changes to the estimates of executing the 2026 Restructuring Plan will be reflected in our future results of operations.


	Accrued		Nine Months Ended February 28, 2026										Accrued		Total Costs		Total Expected
(in millions)	May 31, 2025(2)		Initial Costs(3)		Adj. to Cost(4)			Cash Payments			Others(5)		February 28, 2026(2)		Accrued to Date		Program Costs
2026 Restructuring Plan(1)
Cloud and software	$	—	$	333	$	24		$	(234	)	$	1	$	124	$	357	$	786
Hardware		—		37		1			(24	)		—		14		38		83
Services		—		124		6			(81	)		—		49		130		399
Other		—		423		34			(354	)		2		105		457		835
Total 2026 Restructuring Plan	$	—	$	917	$	65		$	(693	)	$	3	$	292	$	982	$	2,103
Total other restructuring plans(6)	$	212	$	—	$	(21	)	$	(95	)	$	4	$	100
Total restructuring plans	$	212	$	917	$	44		$	(788	)	$	7	$	392

(1)

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.

(2)

As of February 28, 2026, $319 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.

(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.