Oracle — Earning Quality
EARNING QUALITY TICKER: [US.ORCL - Oracle] PERIOD: [2010-ANNUAL ~ 2026-ANNUAL] [+] Accruals Ratio: -4.4% (OCF > NI, excellent cash generation) [+] Cash Conversion: 165% (> 80% = strong, < 50% = weak) [+] FCF Conversion: 112% (> 80% = excellent quality) Metric Value -------------------------- Avg Accruals Ratio -4.4% Avg Cash Conversion 165% Avg FCF Conversion 112% Cash Conv Stability 43.4% Period Net Income OCF FCF Accruals Cash Conv FCF Conv ------------------------------------------------------------------------ 2010 ANNUAL 6.13B 8.68B 8.45B -4.1% 141.5% 137.8% 2011 ANNUAL 8.55B 11.21B 10.76B -3.6% 131.2% 125.9% 2012 ANNUAL 9.98B 13.74B 13.10B -4.8% 137.7% 131.2% 2013 ANNUAL 10.93B 14.22B 13.57B -4.0% 130.2% 124.2% 2014 ANNUAL 10.96B 14.92B 14.34B -4.4% 136.2% 130.9% 2015 ANNUAL 9.94B 14.58B 13.19B -4.2% 146.7% 132.7% 2016 ANNUAL 8.90B 13.69B 12.50B -4.3% 153.7% 140.4% 2017 ANNUAL 9.45B 14.13B 12.11B -3.5% 149.4% 128.1% 2018 ANNUAL 3.59B 15.39B 13.65B -8.6% 428.9% 380.5% 2019 ANNUAL 11.08B 14.55B 12.89B -3.2% 131.3% 116.3% 2020 ANNUAL 10.13B 13.14B 11.57B -2.6% 129.6% 114.2% 2021 ANNUAL 13.75B 15.89B 13.75B -1.6% 115.6% 100.0% 2022 ANNUAL 6.72B 9.54B 5.03B -2.6% 142.0% 74.9% 2023 ANNUAL 8.50B 17.16B 8.47B -6.4% 201.9% 99.6% 2024 ANNUAL 10.47B 18.67B 11.81B -5.8% 178.4% 112.8% 2025 ANNUAL 12.44B 20.82B -394.00M -5.0% 167.3% -3.2% 2026 ANNUAL 16.98B 31.98B -23.69B -5.7% 188.3% -139.5%
audit earning-quality
EARNING QUALITY
TICKER: [US.ORCL - Oracle]
PERIOD: [2010-ANNUAL ~ 2026-ANNUAL]
[+] Accruals Ratio: -4.4% (OCF > NI, excellent cash generation)[+] Cash Conversion: 165% (> 80% = strong, < 50% = weak)[+] FCF Conversion: 112% (> 80% = excellent quality)
Metric Value--------------------------Avg Accruals Ratio -4.4%Avg Cash Conversion 165%Avg FCF Conversion 112%Cash Conv Stability 43.4%
Period Net Income OCF FCF Accruals Cash Conv FCF Conv------------------------------------------------------------------------2010 ANNUAL 6.13B 8.68B 8.45B -4.1% 141.5% 137.8%2011 ANNUAL 8.55B 11.21B 10.76B -3.6% 131.2% 125.9%2012 ANNUAL 9.98B 13.74B 13.10B -4.8% 137.7% 131.2%2013 ANNUAL 10.93B 14.22B 13.57B -4.0% 130.2% 124.2%2014 ANNUAL 10.96B 14.92B 14.34B -4.4% 136.2% 130.9%2015 ANNUAL 9.94B 14.58B 13.19B -4.2% 146.7% 132.7%2016 ANNUAL 8.90B 13.69B 12.50B -4.3% 153.7% 140.4%2017 ANNUAL 9.45B 14.13B 12.11B -3.5% 149.4% 128.1%2018 ANNUAL 3.59B 15.39B 13.65B -8.6% 428.9% 380.5%2019 ANNUAL 11.08B 14.55B 12.89B -3.2% 131.3% 116.3%2020 ANNUAL 10.13B 13.14B 11.57B -2.6% 129.6% 114.2%2021 ANNUAL 13.75B 15.89B 13.75B -1.6% 115.6% 100.0%2022 ANNUAL 6.72B 9.54B 5.03B -2.6% 142.0% 74.9%2023 ANNUAL 8.50B 17.16B 8.47B -6.4% 201.9% 99.6%2024 ANNUAL 10.47B 18.67B 11.81B -5.8% 178.4% 112.8%2025 ANNUAL 12.44B 20.82B -394.00M -5.0% 167.3% -3.2%2026 ANNUAL 16.98B 31.98B -23.69B -5.7% 188.3% -139.5%