甲骨文 2026年季度报告

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended February 28, 2026or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Oracle Corporation (Exact name of registrant as specified in its charter) Indicate by check mark whether the registrant (1) hasfiled all reports required to befiled by Section 13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant was required tofile such reports), and (2) has been subject to suchfiling Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such Indicate by check mark whether the registrant is a large acceleratedfiler, an acceleratedfiler, a non-acceleratedfiler, a smaller reporting company or anemerging growth company. See the definitions of “large acceleratedfiler,” “acceleratedfiler,” “smaller reporting company” and “emerging growthcompany” in Rule 12b-2 of the Exchange Act. Large acceleratedfiler☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew or revisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒The number of shares of registrant’s common stock outstanding as of March 5, 2026 was: 2,876,046,000. PART I.FINANCIAL INFORMATION Item 1.Financial Statements (Unaudited) Condensed Consolidated Balance Sheets as of February 28, 2026 and May 31, 2025Condensed Consolidated Statements of Operations for the Three and Nine Months Ended February 28, 2026and 2025 Condensed Consolidated Statements of Comprehensive Income for the Three and Nine Months EndedFebruary 28, 2026 and 20253 Condensed Consolidated Statements of Stockholders’ Equity for the Three and Nine Months Ended February28, 2026 and 2025Condensed Consolidated Statements of Cash Flows for the Nine Months Ended February 28, 2026 and 2025Notes to Condensed Consolidated Financial StatementsManagement’s Discussion and Analysis of Financial Condition and Results of OperationsQuantitative and Qualitative Disclosures About Market RiskControls and ProceduresOTHER INFORMATIONLegal ProceedingsRisk FactorsUnregistered Sales of Equity Securities and Use of ProceedsOther InformationExhibitsSignatures ORACLE CORPORATIONCONDENSED CONSOLIDATED BALANCE SHEETSAs of February 28, 2026 and May 31, 2025 ORACLE CORPORATIONCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME ORACLE CORPORATIONNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1.BASIS OF PRESENTATION, RECENT ACCOUNTING PRONOUNCEMENTS AND OTHER Basis of Presentation We have prepared the condensed consolidatedfinancial statements included herein pursuant to the rules and regulations of theUnited States (U.S.) Securities and Exchange Commission. Certain information and footnote disclosures normally included infinancialstatements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omittedpursuant to such rules and regulations. However, we believe that the disclosures herein are adequate to ensure the information We believe that all necessary adjustments, which consisted only of normal recurring items, have been included in the accompanyingfinancial statements to present fairly the results of the interim periods. The results of operations for the interim periods presentedare not necessarily indicative of the operating results to be expected for any subsequent interim period or for thefiscal year endingMay 31, 2026. We reclassed certain revenues and other related disclosures to conform to the current period’s presentation for all There have been no changes to our significant accounting policies as disclosed in our Annual Report on Form 10-K for thefiscal yearended May 31, 2025 that had a significant impact on our condensed consolidatedfinancial statements or notes thereto as of and for Cash, Cash Equivalents and Restricted Cash Restricted cash that was included within cash and cash equivalents as presented within our condensed consolidated balance sheetsas of February 28, 2026 and May 31, 2025 and our condensed consolidated statements of cashflows for the nine months ended Remaining Performance Obligations from Contracts with Customers Trade receivables, net of allowance for credit losses, and deferred revenues are reported net of related uncollected deferredrevenues in our condensed consolidated balance sheets as of February 28, 2026 and May 31, 2025.