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.