Question

Hi, I have to present about the Segment Reporting of company Oracle

A) Footnote Disclosures in the 10-K: briefly tell us what the segments are and what the footnote says

B) Overview: Show us segment disclosure table. Segments reported for the financial tests and for the geography tests?

I don’t know how to answer those questions, is it possible for you to help me with it?

Thank you

Answer 1

(A): Different segments for Oracle are the following three – (i) cloud and license (ii) Hardware (iii) Services

The footnote says that for Oracle, for the financial year ended 2018, Cloud and license was the largest segment which accounted for 82% of the company’s total revenues. This was followed by the Hardware segment which accounted for 10% of the company’s total revenue. Lastly the Services segment accounted for 8% of the company’s total revenue during financial year 2018.

(B): Segment disclosure table for the year ended 2018 for Oracle for financial tests and a geography test is given below:

	2018
Total revenues by geography	(in $ millions)	% of total revenue
Americas	22,088.00	55.45
EMEA	11,410.00	28.65
Asia Pacific	6,333.00	15.90
Total revenues	39,831.00
Total revenues by busienss	(in $ millions)
Cloud and licence	32,444.00	81.45
Hardware	3,993.00	10.02
Services	3,394.00	8.52
Total revenues	39,831.00