SEC comment letter
Filing comparison
SEC staff questioned ORACLE CORP's accounting for MD&A
Letter dated 2025-09-09; published on EDGAR 2026-07-02 — the SEC releases comment letters only after the review closes.
We note in your disclosure on page 53 that capital expenditures increased 209% to $21.2 billion for the fiscal year ended May 31, 2025 from $6.9 billion for the fiscal year ended May 31, 2024. Please discuss the reasons behind the significant increase in capital expenditures and whether the amount spent on capital expenditures will continue to increase in the future. Refer to Item 303(b)(1) of Regulation S-K. In…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-09-09
- Published on edgar
- 2026-07-02
- Reviewing
- Oracle Corporation Form 10-K for the Fiscal Year ended May 31, 2025 File No. 001-35992 Dear Safra Catz: We have limited our review of your filing to the financi
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.