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ORCL (Oracle) Accounts Receivable : $8,558 Mil (As of May. 2025)


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What is Oracle Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Oracle's accounts receivables for the quarter that ended in May. 2025 was $8,558 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Oracle's Days Sales Outstanding for the quarter that ended in May. 2025 was 49.11.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Oracle's Net-Net Working Capital per share for the quarter that ended in May. 2025 was $-46.42.


Oracle Accounts Receivable Historical Data

The historical data trend for Oracle's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Oracle Accounts Receivable Chart

Oracle Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 May25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5,409.00 5,953.00 6,915.00 7,874.00 8,558.00

Oracle Quarterly Data
Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 7,874.00 8,021.00 8,177.00 8,051.00 8,558.00

Oracle Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


Oracle Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Oracle's Days Sales Outstanding for the quarter that ended in May. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=8558/15903*91
=49.11

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Oracle's accounts receivable are only considered to be worth 75% of book value:

Oracle's Net-Net Working Capital Per Share for the quarter that ended in May. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(11203+0.75 * 8558+0.5 * 0-147392
-0-518)/2807.000
=-46.42

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Oracle Accounts Receivable Related Terms

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Oracle Business Description

Address
2300 Oracle Way, Austin, TX, USA, 78741
Oracle provides enterprise applications and infrastructure offerings around the world through a variety of flexible IT deployment models, including on-premises, cloud-based, and hybrid. Founded in 1977, Oracle pioneered the first commercial SQL-based relational database management system, which is commonly used for running online transaction processing and data warehousing workloads. Besides database systems, Oracle also sells enterprise resource planning, or ERP, customer relationship management, or CRM, and human capital management, or HCM, applications. Today, Oracle has more than 159,000 full-time employees in over 170 countries.
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