RESTRUCTURING AND OTHER EXPENSES (Tables)

3 Months Ended

Aug. 31, 2026

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Other Expenses


	Three Months Ended August 31,
(in millions)	2026			2025
Restructuring	$	165		$	402
Other, net		(71	)		13
Total restructuring and other expenses	$	94		$	415

Summary of All Plans


	Accrued		Three Months Ended August 31, 2026										Accrued		Total Costs		Total Expected
(in millions)	May 31, 2026(2)		Initial Costs(3)		Adj. to Cost(4)			Cash Payments			Others(5)		August 31, 2026(2)		Accrued to Date		Program Costs
2026 Restructuring Plan(1)
Cloud and software	$	219	$	69	$	1		$	(120	)	$	—	$	169	$	729	$	776
Hardware		29		10		—			(15	)		—		24		88		93
Services		149		30		(1	)		(75	)		—		103		336		399
Other		170		52		6			(114	)		—		114		818		835
Total 2026 Restructuring Plan	$	567	$	161	$	6		$	(324	)	$	—	$	410	$	1,971	$	2,103
Total other restructuring plans(6)	$	86	$	—	$	(2	)	$	(6	)	$	1	$	79
Total restructuring plans	$	653	$	161	$	4		$	(330	)	$	1	$	489

(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)

The balances as of August 31, 2026 and May 31, 2026 included $422 million and $581 million, respectively, recorded in other current liabilities, and $67 million and $72 million, respectively, recorded in other non-current liabilities within our condensed 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 table 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 condensed consolidated statements of operations was not significant.