Will prepaid customer deposits top 40 percent of Oracle's operating cash flow in its next half year report?
Divide customer prepayment deferred revenue increase by operating cash flow, both for the six months ended November 30 2026, from Oracle's cash flow statement. Yes if above 40 percent. SEC EDGAR, Oracle second-quarter fiscal 2027 results (Form 8-K, Exhibit 99.1) and Form 10-Q, statements of cash flows (CIK 1341439)
The exact question and the full rule
For the six months ended November 30, 2026, does Oracle's increase in deferred revenues from customer prepayments with significant financing component exceed 40% of its net cash provided by operating activities?
Divide the line for the increase in deferred revenues from customer prepayments with significant financing component by net cash provided by operating activities, both for the six months ended November 30, 2026, as printed in the statement of cash flows of the earnings release, or of the Form 10-Q when the release does not print the six months. The answer is yes if the line is above 40% of operating cash flow, which includes any case where operating cash flow is zero or negative; no if it is 40% or less. In the quarter to August 31, 2026 the same two lines gave $11,363 million of $23,103 million, 49.2%.
If the source is late or silent: If neither the earnings release nor the Form 10-Q prints both lines for the six months by January 11, 2027, or the prepayment line is renamed, merged or dropped, the test is inconclusive, and the Result says what was read and what was missing; the next reading is January 18, 2027, in the Form 10-Q's statement of cash flows.
The cash flows cover it
Expects tenant cash flows to keep servicing these deals, supporting another quarter of large prepayment inflows.
The lease is already debt
Expects the financing-style prepayments to stay large, since the off-books lease obligations behind them are effectively fixed debt.
No position, no money. The crowd, the Call and the machines appear after you lock your number.