ORCL · 10-K · 2026A · Full report

Restructuring and Other Expenses

ORACLE CORP · 2026-06-22 · Importance 46 · Surprise 42

Restructuring and other expenses increased by $1.5 billion in fiscal 2026 versus fiscal 2025, primarily due to higher restructuring expenses tied to the Fiscal 2026 Oracle Restructuring Plan (2026 Restructuring Plan). The 2026 Restructuring Plan initiatives were largely implemented to support the company’s transition toward developing, marketing, selling and delivering cloud-based offerings, and some cost savings were offset by investments in resources and geographies to support cloud growth and second-generation cloud infrastructure. Management indicates the 2026 plan mainly involved employee severance and that additional restructuring expenses could be incurred in future periods from new plans or changes in estimates for existing plans.

Key facts

• Restructuring and other expenses increased by $1.5 billion in fiscal 2026 relative to fiscal 2025. source
• The 2026 Restructuring Plan primarily related to employee severance costs and certain other operating expenses, net. source
• Restructuring and other expenses were $1,838 million for the year ended May 31, 2026. source