Calculate the statement of cash flows ratios

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Reference no: EM131052072

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Oracle Corporation is one of the largest software companies in the world, RANKED # 81 in the Fortune 500 list. The corporation is based on client/server technology as a tool for managing database. Oracle became one of the US companies with a higher growth with millions of dollars in revenue. The Corporation stock is traded market in the New York Stock Exchange (NYSE) marketand it is represented with the symbol NYSE: ORCL.

 

Oracle most recent financial information and statements can be find in the following link and pages number: 2015 SEC 10k: https://www.sec.gov/Archives/edgar/data/1341439/000119312515235239/d920711d10k.htm

 

Income Statement:  87
Balance Sheet: 86
Statement of Stockholders Equity: 89
Statement of Cash Flows: 90

Income Statement

 

Revenue and Income

Oracle's 2015 revenue was $38, 226. Compare to 2014, the net income has fallen by 9.28%.

 

Insert APA formatted citation following this and subsequent written text.

 

Category:  Irregular Items

No such irregular items were reported in the income statement.

 

Category: Analysis

 

Oracle reported a decrease in revenues for 2015. The following horizontal income statement shows an increase of the COGS and Interest expenses for 2015, neting a a lower profit $9,928.00 compare to 2104 profit of $ 10, 955.00

 

 

Horizontal Income Statement analysis


2015

2014

Variance

Sales

38226

38275

-49

Cost of goods sold

-24355

-23516

-839

Gross margin

13871

14759

-888

Interest Expense

-1143

-914

-229

Non Operating Income

106

-141

247

Provision for Income Taxes

-2896

-2749

-147

Net profit

9938

10955

-1017

 

Balance Sheet

 

Category: Stock market

 

Explain how investors use these indices to make more informed investing decisions:

 

a. Dow Jones Industrial Average (DOW)

 

b. NASDAQ Composite Index (NASDAQ)

 

c. Standard & Poor's (S&P) 500

 

Category: Current Assets and Liabilities

 

Oracle Balance sheet at the end of May 31, 2015 reported other assets classified as non-current assets for the amount of $47,720

 

Statement of Stockholders' Equity

 

Category: Capital Stock

 

Describe the following details about your corporation's common stock: comments

 

a. Authorized number of shares: 11,000 Shares

 

b. Par or stated value per share: 0.1 par value and additional paid in capital

 

c. Issued number of shares: 70

 

d. Outstanding number of shares: 4,343 shares 2

 

e. Treasury stock: 0

 

Category:  Analysis

 

Calculate the following ratios for the most recent two years and comment on the results of your ratio analysis. How do the results for your company compare to industry averages?

 

Statement of Cash Flows

 

Category: Operating Activities

The largest increased on the operating activities is showed on the deferred revenues as well as a larger decrease on the deferred income taxes compare to 2014.

 

Category: Investing and Financing Activities

 

Describe investments reported on your corporation's Statement of Cash Flows in the current and most recent past year.

 

Review your corporation's Statement of Cash Flows over the past 3 years and explain any financing trends.

 

Reference no: EM131052072

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