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RESTRUCTURING AND OTHER EXPENSES (Tables)
 12 Months Ended
May 31, 2026
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Other Expenses

 

 

Year Ended May 31,

 

(in millions)

 

2026

 

 

2025

 

 

2024

 

Restructuring

 

$

1,779

 

 

$

299

 

 

$

404

 

Other, net

 

 

59

 

 

 

75

 

 

 

314

 

Total restructuring and other expenses

 

$

1,838

 

 

$

374

 

 

$

718

 
Summary of All Plans

Fiscal 2026 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2026

 

 

Accrued

 

 

Total
Costs

 

 

Total
Expected

 

(in millions)

 

May 31,
2025(2)

 

 

Initial
Costs(3)

 

 

Adj. to
Cost(4)

 

 

Cash
Payments

 

 

Others(5)

 

 

May 31,
2026(2)

 

 

Accrued
to Date

 

 

Program
Costs

 

Fiscal 2026 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and software

 

$

—

 

 

$

601

 

 

$

58

 

 

$

(439

)

 

$

(1

)

 

$

219

 

 

$

659

 

 

$

786

 

Hardware

 

 

—

 

 

 

75

 

 

 

3

 

 

 

(49

)

 

 

—

 

 

 

29

 

 

 

78

 

 

 

83

 

Services

 

 

—

 

 

 

290

 

 

 

17

 

 

 

(157

)

 

 

(1

)

 

 

149

 

 

 

307

 

 

 

399

 

Other

 

 

—

 

 

 

674

 

 

 

86

 

 

 

(591

)

 

 

1

 

 

 

170

 

 

 

760

 

 

 

835

 

Total Fiscal 2026 Oracle Restructuring Plan

 

$

—

 

 

$

1,640

 

 

$

164

 

 

$

(1,236

)

 

$

(1

)

 

$

567

 

 

$

1,804

 

 

$

2,103

 

Total other restructuring plans(6)

 

$

212

 

 

$

—

 

 

$

(25

)

 

$

(105

)

 

$

4

 

 

$

86

 

 

 

 

 

 

 

Total restructuring plans

 

$

212

 

 

$

1,640

 

 

$

139

 

 

$

(1,341

)

 

$

3

 

 

$

653

 

 

 

 

 

 

 

 

Fiscal 2025 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2025

 

 

Accrued

 

(in millions)

 

May 31,
2024

 

 

Initial
Costs(3)

 

 

Adj. to
Cost(4)

 

 

Cash
Payments

 

 

Others(5)

 

 

May 31,
2025(2)

 

Fiscal 2024 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and software

 

$

87

 

 

$

115

 

 

$

(6

)

 

$

(118

)

 

$

1

 

 

$

79

 

Hardware

 

 

4

 

 

 

17

 

 

 

—

 

 

 

(11

)

 

 

—

 

 

 

10

 

Services

 

 

12

 

 

 

37

 

 

 

—

 

 

 

(28

)

 

 

1

 

 

 

22

 

Other

 

 

49

 

 

 

153

 

 

 

(2

)

 

 

(142

)

 

 

2

 

 

 

60

 

Total Fiscal 2024 Oracle Restructuring Plan

 

$

152

 

 

$

322

 

 

$

(8

)

 

$

(299

)

 

$

4

 

 

$

171

 

Total other restructuring plans(6)

 

$

84

 

 

$

—

 

 

$

(15

)

 

$

(29

)

 

$

1

 

 

$

41

 

Total restructuring plans

 

$

236

 

 

$

322

 

 

$

(23

)

 

$

(328

)

 

$

5

 

 

$

212

 

 

Fiscal 2024 Activity

 

 

 

Accrued

 

 

Year Ended May 31, 2024

 

 

Accrued

 

(in millions)

 

May 31,
2023

 

 

Initial
Costs(3)

 

 

Adj. to
Cost(4)

 

 

Cash
Payments

 

 

Others(5)

 

 

May 31,
2024

 

Fiscal 2024 Oracle Restructuring Plan(1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cloud and software

 

$

—

 

 

$

204

 

 

$

(9

)

 

$

(108

)

 

$

—

 

 

$

87

 

Hardware

 

 

—

 

 

 

9

 

 

 

—

 

 

 

(5

)

 

 

—

 

 

 

4

 

Services

 

 

—

 

 

 

46

 

 

 

(1

)

 

 

(33

)

 

 

—

 

 

 

12

 

Other

 

 

—

 

 

 

188

 

 

 

(5

)

 

 

(134

)

 

 

—

 

 

 

49

 

Total Fiscal 2024 Oracle Restructuring Plan

 

$

—

 

 

$

447

 

 

$

(15

)

 

$

(280

)

 

$

—

 

 

$

152

 

Total other restructuring plans(6)

 

$

199

 

 

$

—

 

 

$

(28

)

 

$

(89

)

 

$

2

 

 

$

84

 

Total restructuring plans

 

$

199

 

 

$

447

 

 

$

(43

)

 

$

(369

)

 

$

2

 

 

$

236

 

 

(1)
Restructuring costs recorded to each of the operating segments presented primarily related to employee severance costs. Other restructuring costs represented employee severance costs not related to our operating segments and certain other restructuring plan costs.
(2)
As of May 31, 2026, $581 million and $72 million were recorded in other current liabilities and other non-current liabilities, respectively, within our consolidated balance sheets. As of May 31, 2025, substantially all restructuring liabilities have been recorded in other current liabilities within our consolidated balance sheets.
(3)
Costs recorded for the respective restructuring plans during the period presented.
(4)
All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.
(5)
Represents foreign currency translation and certain other non-cash adjustments.
(6)
Other restructuring plans presented in the tables above included condensed information for other Oracle based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our consolidated statements of operations was not significant.