Oracle Corporation (ORCL)

Number of days of payables

		May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Payables turnover		0.45	6.42	11.27	6.74	10.54
Number of days of payables	days	808.95	56.81	32.40	54.15	34.62

May 31, 2025 calculation

Number of days of payables = 365 ÷ Payables turnover
= 365 ÷ 0.45
= 808.95

The analysis of Oracle Corporation's number of days of payables over the specified period indicates significant fluctuations in the company's accounts payable management. As of May 31, 2021, the company averaged approximately 34.62 days before settling its payables. This metric increased markedly to 54.15 days by May 31, 2022, representing a delay or extended period in paying suppliers. However, by May 31, 2023, the number of days had decreased substantially to approximately 32.40 days, returning to a level similar to that observed in 2021.

Contrasting this trend, there is a sharp and unusual spike observed in May 31, 2024, with the account payable days rising to 56.81 days, surpassing prior figures and indicating a brief period of extended payment deadlines. Most notably, by May 31, 2025, the data reflect an anomalously high figure of approximately 808.95 days, which suggests either a data entry anomaly, extraordinary delays in payables, or extraordinary contractual arrangements.

Overall, the trend shows periods of extended payable durations that fluctuate without a clear consistent pattern, culminating in an exceptionally high figure in 2025 that warrants further investigation. These variations could have implications for the company's liquidity and supplier relationships but should be interpreted cautiously given the improbability of such a high payable period in normal circumstances.