CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Aug. 31, 2026	Aug. 31, 2025
Cash flows from operating activities:
Net Income (Loss)	$ 4,760	$ 2,927
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	3,156	1,351
Amortization of intangible assets	202	420
Deferred income taxes	(73)	515
Stock-based compensation	1,127	1,124
Other, net	(4)	164
Changes in operating assets and liabilities:
Increase in trade receivables, net	(1,009)	(245)
Decrease in prepaid expenses and other assets	114	59
Decrease in accounts payable and other liabilities	(1,076)	(334)
Increase (decrease) in income taxes payable	546	(391)
Increase in deferred revenues from customer prepayments with significant financing component	11,363	0
Increase in other deferred revenues	3,997	2,550
Net cash provided by operating activities	23,103	8,140
Cash flows from investing activities:
Purchases of marketable securities and other investments	(306)	(471)
Proceeds from sales and maturities of marketable securities and other investments	225	255
Capital expenditures	(28,499)	(8,502)
Net cash used for investing activities	(28,580)	(8,718)
Cash flows from financing activities:
Proceeds from issuances of common stock via at-the-market program, net of issuance costs	19,909	0
Net proceeds from employee stock programs	41	1,153
Payments of dividends to stockholders	(1,565)	(1,413)
Repayments of commercial paper, net	0	(238)
(Repayments of) proceeds from short-term financing related to capital expenditures, net	(830)	1,958
Repayments of senior notes, term loan credit agreements and other borrowings	(4,202)	(1,052)
Other financing activities, net	(242)	(198)
Net cash provided by financing activities	13,111	210
Effect of exchange rate changes on cash, cash equivalents and restricted cash	11	27
Net increase (decrease) in cash, cash equivalents and restricted cash	7,645	(341)
Cash, cash equivalents and restricted cash at beginning of period	31,289	10,786
Cash, cash equivalents and restricted cash at end of period	38,934	10,445
Non-cash investing activities:
Unpaid capital expenditures	$ 6,247	$ 4,010

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Aug. 31, 2026	May 31, 2026
Current assets:
Cash and cash equivalents	$ 36,369	$ 31,289
Marketable securities	708	605
Trade receivables, net of allowances for credit losses of $536 and $542 as of August 31, 2026 and May 31, 2026, respectively	11,394	10,385
Prepaid expenses and other current assets	7,159	4,288
Total current assets	55,630	46,567
Non-current assets:
Property, plant and equipment, net	127,845	99,957
Operating lease right-of-use assets	33,967	29,690
Goodwill	62,267	62,261
Deferred tax assets	11,625	11,541
Other non-current assets	11,925	11,743
Total non-current assets	247,629	215,192
Total assets	303,259	261,759
Current liabilities:
Notes payable and other borrowings, current	7,625	7,199
Accounts payable	11,063	10,977
Accrued compensation and related benefits	1,760	2,225
Deferred revenues	14,686	9,916
Other current liabilities	12,380	11,447
Total current liabilities	47,514	41,764
Non-current liabilities:
Notes payable and other borrowings, non-current	117,712	122,342
Income taxes payable	12,060	11,771
Operating lease liabilities	30,594	26,648
Other non-current liabilities	28,183	16,178
Total non-current liabilities	188,549	176,939
Commitments and contingencies
Oracle Corporation stockholders' equity:
Preferred stock, $0.01 par value and additional paid in capital - authorized: 1.0 shares; outstanding: 0.05 shares as of each of August 31, 2026 and May 31, 2026, of 6.50% Series D Mandatory Convertible Preferred Stock	4,954	4,954
Common stock, $0.01 par value and additional paid in capital - authorized: 11,000 shares; outstanding: 3,024 shares and 2,880 shares as of August 31, 2026 and May 31, 2026, respectively	64,319	43,243
Accumulated deficit	(1,114)	(4,309)
Accumulated other comprehensive loss	(1,387)	(1,380)
Total Oracle Corporation stockholders' equity	66,772	42,508
Noncontrolling interests	424	548
Total stockholders' equity	67,196	43,056
Total liabilities and stockholders' equity	$ 303,259	$ 261,759