ORCL (Oracle) Change In Receivables: $-2,190 Mil (TTM As of May. 2026)

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ORCL Oracle Corp ORCL
88 GF Score
Price $126.41
GF Value $186.11
Valuation Possible Value Trap
! 6 Warning Signs
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What is Oracle Change In Receivables?

Oracle ORCL +1.77% 88 Change In Receivables is $-2,190 Mil as of May. 2026. GuruFocus rates ORCL with a GF Score™ of 88/100 and a GF Value™ of $186.11 (Possible Value Trap). The stock has 6 warning signs investors should review.

Oracle's change in receivables for the quarter that ended in May. 2026 was $11 Mil. It means Oracle's Accounts Receivable declined by $11 Mil from Feb. 2026 to May. 2026 .

Oracle's change in receivables for the fiscal year that ended in May. 2026 was $-2,190 Mil. It means Oracle's Accounts Receivable increased by $2,190 Mil from May. 2025 to May. 2026 .

Oracle's Accounts Receivable for the quarter that ended in May. 2026 was $10,385 Mil.

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 Receivable are being managed. Oracle's Days Sales Outstanding for the three months ended in May. 2026 was 49.40.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Oracle's liquidation value for the three months ended in May. 2026 was $-179,020 Mil.

Oracle  (NYSE:ORCL) Change In Receivables 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 Receivable are being managed.

Oracle's Days Sales Outstanding for the quarter that ended in May. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=10385/19184*91
=49.40

2. In Ben Graham's calculation of liquidation value, Oracle's accounts receivable are only considered to be worth 75% of book value:

Oracle's liquidation value for the quarter that ended in May. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=31894-218703+0.75 * 10385+0.5 * 0
=-179,020

* 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.

Oracle Change In Receivables Related Terms

Oracle Change In Receivables Historical Data

* Premium members only.

The historical data trend for Oracle's Change In Receivables 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.

Oracle Change In Receivables Chart

Oracle Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -874.00 -151.00 -965.00 -653.00 -2,190.00

Oracle Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Change In Receivables 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 -341.00 -245.00 -655.00 -1,301.00 11.00
ORCL
88GF Score
Oracle Corp ORCL
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Oracle Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in May. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-2,190 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-2,190 Mil mean?
Oracle (ORCL) has a Change In Receivables of $-2,190 Mil as of May. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Oracle and its competitors.
Is Oracle's Change In Receivables too high?
Oracle's current Change In Receivables is $-2,190 Mil. Overall, Oracle has a GF Score™ of 88/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Oracle's Change In Receivables compare to PLTR and PANW?
Oracle's Change In Receivables of $-2,190 Mil can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Software company?
A good Change In Receivables depends on the Software industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Oracle and its competitors. Oracle's current Change In Receivables is $-2,190 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oracle stock overvalued right now?
Based on GuruFocus' analysis, Oracle (ORCL) is currently considered Possible Value Trap. The stock's GF Value™ is $186.11, compared to a current price of $126.41 — trading 32.1% below its estimated fair value. The current Change In Receivables is $-2,190 Mil. Oracle's overall GF Score™ is 88/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Oracle (ORCL), the current Change In Receivables is $-2,190 Mil as of May. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Oracle (ORCL) Overvalued in 2026?

Based on GuruFocus' analysis, Oracle stock appears to be undervalued. The current stock price of $126.41 is trading 32.1% below its estimated GF Value™ of $186.11. GuruFocus considers Oracle to be Possible Value Trap.

Key valuation signals for ORCL:

  • Change In Receivables: $-2,190 Mil
  • GF Value™: $186.11 vs. price of $126.41 (32.1% below fair value)
  • GF Score™: 88/100 with 6 warning signs

No single metric tells the full story. See the ORCL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Oracle Business Description

Address 2300 Oracle Way, Austin, TX, USA, 78741
Oracle provides enterprise applications and infrastructure offerings 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 by the world's largest companies for high-volume online transaction processing workloads. Besides databases, Oracle also sells enterprise resource planning platforms and cloud infrastructure that play an increasingly important role in large language model training and inferencing.
88GF Score

Get the complete analysis for ORCL

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$126.41
Price
$186.11
GF Value