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SEGMENT INFORMATION (Details) - USD ($)
$ in Millions
12 Months Ended
May 31, 2026
May 31, 2025
May 31, 2024
Segment reporting information [Line Items]      
Revenues $ 67,357 $ 57,399 $ 52,961
Cloud and software expenses [1] 17,597 11,569 9,427
Sales and marketing expenses [1] 8,331 8,651 8,274
Operating income 20,606 17,678 15,353
Operating Segments [Member]      
Segment reporting information [Line Items]      
Revenues 67,357 57,399 52,961
Expenses 29,339 23,558 21,616
Operating income [2] 38,018 33,841 31,345
Operating Segments [Member] | Cloud and Software [Member]      
Segment reporting information [Line Items]      
Revenues 58,530 49,230 44,464
Cloud and software expenses 16,850 10,827 8,783
Sales and marketing expenses 7,212 7,473 7,167
Operating income [2] 34,468 30,930 28,514
Operating Segments [Member] | Hardware [Member]      
Segment reporting information [Line Items]      
Revenues 3,084 2,936 3,066
Hardware expenses 832 742 855
Sales and marketing expenses 235 276 296
Operating income [2] 2,017 1,918 1,915
Operating Segments [Member] | Services [Member]      
Segment reporting information [Line Items]      
Revenues 5,743 5,233 5,431
Expenses 4,210 4,240 4,515
Operating income [2] $ 1,533 $ 993 $ 916
[1] Exclusive of amortization of intangible assets, which is shown separately.
[2] The margins reported reflect only the direct controllable costs of each line of business and do not include allocations of research and development, general and administrative and certain other allocable expenses, net. Additionally, the margins reported above do not reflect amortization of intangible assets, restructuring and other expenses, stock-based compensation, interest expense or certain other non-operating income (expenses),
net. Refer to the table below for a reconciliation of our total margin for operating segments to our income before income taxes as reported per our consolidated statements of operations.