{
  "issuer": "Oracle Corporation",
  "period": {"fiscal_label": "FY2027 Q1", "start": "2026-06-01", "end": "2026-08-31"},
  "checked_on": "2026-09-21",
  "units": "USD millions",
  "scope": "Consolidated company; not an AI-only cash-flow statement",
  "sources": {
    "results": {"date": "2026-09-10", "url": "https://www.sec.gov/Archives/edgar/data/1341439/000119312526387905/orcl-ex99_1.htm", "locator": "Cash-flow, free-cash-flow and net-capex-outlay tables; net-outlay footnotes 1-3"},
    "quarterly_filing": {"url": "https://www.sec.gov/Archives/edgar/data/1341439/000119312526389274/orcl-20260831.htm", "locator": "Cash-flow statement p.5; balance sheet; Note 1: cash and customer prepayments", "filing_date": null, "filing_date_note": "Exact filing date not independently checked; this is the reported quarter, not a current balance."}
  },
  "reported": {
    "operatingCash": 23103,
    "cashCapex": 28499,
    "selectedCustomerFunding": 11363,
    "selectedCustomerFundingIncludedInOperating": true,
    "otherCapexFinancingCash": -830,
    "issuerNetCapexCashOutlay": 17966,
    "issuerFreeCashFlow": -5396,
    "investingCash": -28580,
    "financingCash": 13111,
    "exchangeEffect": 11,
    "changeInCashIncludingRestricted": 7645,
    "openingCashIncludingRestricted": 31289,
    "closingCashIncludingRestricted": 38934,
    "openingBalanceSheetCashAndEquivalents": 31289,
    "closingBalanceSheetCashAndEquivalents": 36369
  },
  "operating_cash_components": {
    "net_income": 4760,
    "depreciation": 3156,
    "intangible_amortization": 202,
    "deferred_tax_adjustment": -73,
    "stock_compensation": 1127,
    "other_adjustments": -4,
    "receivables_change": -1009,
    "prepaid_and_other_assets_change": 114,
    "payables_and_other_liabilities_change": -1076,
    "income_taxes_payable_change": 546,
    "selected_customer_prepayment_deferred_revenue_change": 11363,
    "other_deferred_revenue_change": 3997
  },
  "investing_cash_components": {
    "investment_purchases": -306,
    "investment_sales_and_maturities": 225,
    "cash_capex": -28499
  },
  "financing_cash_components": {
    "atm_equity_proceeds_net": 19909,
    "employee_stock_program_proceeds": 41,
    "dividends": -1565,
    "commercial_paper_line_net": 0,
    "other_capex_financing_cash": -830,
    "senior_notes_term_loans_and_other_borrowing_repayments": -4202,
    "other_financing": -242
  },
  "derived": {
    "operatingSubtotalWithoutSelectedCustomerFunding": 11740,
    "cashAfterCapexAndSelectedEquipmentFinancing": -6226,
    "naiveOperatingCashMinusNetOutlay": 5137,
    "doubleCountAgainstMatchedBridge": 11363,
    "nonCapexInvestingCash": -81,
    "financingCashExcludingSelectedEquipmentLine": 13941,
    "balanceSheetCashIncrease": 5080,
    "closingRestrictedCashImpliedAtReportedPrecision": 2565
  },
  "interpretation_limits": [
    "The 11363 item is the specifically disclosed prepayment-related cash-flow component, not all customer advances or all deferred revenue.",
    "11740 is an arithmetic subtotal, not normalized recurring cash generation or an estimate of cash flow without the contracts.",
    "-6226 is our scoped bridge including the -830 equipment-financing cash line; it is not Oracle's reported FCF or total cash change.",
    "2565 is derived from displayed whole-million totals; Note 1 describes approximately USD2.6bn restricted cash and an immaterial opening amount.",
    "The company discloses its own FCF correctly as -5396; the double-counting example is an analytical shortcut, not an allegation of issuer misconduct."
  ]
}