Applications New License Revenues Up 28%, Database and Middleware New License Revenues Up 9% REDWOOD SHORES, Calif., Dec. 18 /PRNewswire-FirstCall/ -- Oracle Corporation (NASDAQ-GS: ORCL) today announced fiscal 2007 Q2 GAAP earnings per share were up 20% to $0.18, compared to the same quarter last year. Second quarter total GAAP revenues were up 26% to $4.2 billion, while quarterly GAAP net income was up 21% to $967 million. Total GAAP software revenues were up 23% to $3.2 billion with database and middleware new license revenues up 9% and applications new license revenues up 28%. Services revenues were up 41% to $949 million, compared to the same quarter last year. Second quarter non-GAAP earnings per share were up 18% to $0.22, and non- GAAP net income was up 20% to $1.17 billion, compared to the same quarter last year. "We delivered strong top line revenue growth along with solid earnings for the second quarter," said Oracle President and CFO, Safra Catz. "We are now halfway through our five year plan targeting EPS growth at 20% per year. For the first two-and-a-half years we are comfortably ahead of that target." "We continue to gain market share in applications from SAP, in middleware from BEA, and in database from IBM," said Oracle President, Charles Phillips. "In Q2 our middleware new license growth was exceptionally strong. We expect to pass BEA in total middleware new license sales later this year." "Our applications acquisition strategy has strengthened our competitiveness in several industries including retail, banking, telecommunications and utilities," said Oracle CEO, Larry Ellison. "Now, the very first industry vertical we entered via acquisition, our retail software business, is beginning to see the benefits of operational integration with Oracle. In Q2, our retail new software license sales more than tripled. During the second half of the year the retail business unit expects to do even better. Eight of the top ten retailers in North America use Oracle retail software, only one uses SAP." Oracle Corporation is the world's largest enterprise software company. For more information about Oracle, including supplemental financial information, please visit Oracle on the web at http://www.oracle.com/investor or call Investor Relations at (650) 506-4073. "Safe Harbor" Statement: Statements in this press release relating to Oracle's future plans and prospects are "forward-looking statements" and are subject to material risks and uncertainties. Many factors could affect our current expectations and our actual results, and could cause actual results to differ materially. We presently consider the following to be among the important factors that could cause actual results to differ materially from expectations: (1) Economic, political and market conditions could adversely affect our revenue growth and profitability through reductions in IT budgets and expenditures. (2) We may fail to achieve our financial forecasts due to such factors as delays or size reductions in transactions, fewer large transactions in a particular quarter, unanticipated fluctuations in currency exchange rates, delays in delivery of new products or releases, or a decline in our renewal rates for software license updates and product support. (3) We cannot assure market acceptance of new products or new versions of existing products. (4) We have an active acquisition program, and our acquisitions may not be successful, may involve unanticipated costs or other integration issues, or may disrupt our existing operations. (5) Periodic changes to our pricing model and sales organization could temporarily disrupt operations and cause a decline or delay in sales. (6) Intense competitive forces demand rapid technological advances and frequent new product introductions, and could require us to reduce prices. A detailed discussion of these factors and other risks that affect our business is contained in our SEC filings, including our most recent reports on Form 10-K and Form 10-Q, particularly under the heading "Risk Factors." Copies of these filings are available online from the SEC or by contacting Oracle Corporation's Investor Relations Department at (650) 506-4073 or by clicking on SEC Filings on Oracle's Investor Relations website at http://www.oracle.com/investor . All information set forth in this release is current as of December 18, 2006. Oracle undertakes no duty to update any statement in light of new information or future events. ORACLE CORPORATION Q2 FISCAL 2007 QUARTER TO DATE FINANCIAL RESULTS CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (in millions, except per share data) % Increase % (Decrease) Three Months Ended November 30, Increase in ------------------------------- (Decrease) Constant % of % of in Currency 2006 Revenues 2005 Revenues US $ (1) ----------------------------------------------------- REVENUES New software licenses $1,207 29% $1,058 32% 14% 10% Software license updates and product support 2,007 48% 1,559 48% 29% 25% ------------------------------- Software Revenues 3,214 77% 2,617 80% 23% 19% ------------------------------- Services 949 23% 675 20% 41% 36% ------------------------------- Total Revenues 4,163 100% 3,292 100% 26% 23% ------------------------------- OPERATING EXPENSES Sales and marketing 915 22% 706 22% 30% 26% Software license updates and product support 205 5% 175 5% 17% 14% Cost of services 820 20% 582 18% 41% 37% Research and development 519 12% 468 14% 11% 10% General and administrative 170 4% 109 3% 56% 53% Amortization of intangible assets 202 5% 126 4% 60% 60% Acquisition related (2) (36) (1%) 10 0% (471%) (467%) Restructuring 11 0% - 0% 100% 100% ------------------------------- Total Operating Expenses 2,806 67% 2,176 66% 29% 26% ------------------------------- OPERATING INCOME 1,357 33% 1,116 34% 22% 16% Interest expense (82) (2%) (16) 0% 409% * Non-operating income, net 79 2% 22 0% 262% * ------------------------------- INCOME BEFORE PROVISION FOR INCOME TAXES 1,354 33% 1,122 34% 21% * Provision for income taxes 387 10% 324 10% 20% * ------------------------------- NET INCOME $967 23% $798 24% 21% * =============================== EARNINGS PER SHARE: Basic $0.19 $0.15 20% Diluted $0.18 $0.15 20% WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic 5,184 5,152 1% Diluted 5,287 5,238 1% * not meaningful (1) We compare the percent change in the results from one period to another period using constant currency disclosure. We present constant currency information to provide a framework for assessing how our underlying businesses performed excluding the effect of foreign currency rate fluctuations. To present this information, current and comparative prior period results for entities reporting in currencies other than United States dollars are converted into United States dollars at the exchange rate in effect on May 31, 2006, which was the last day of our prior fiscal year, rather than the actual exchange rates in effect during the respective periods. The United States dollar weakend relative to major international currencies in the three months ended November 30, 2006 compared with the corresponding prior year period, contributing 3 percentage points of revenue, 3 percentage points of operating expense and 6 percentage points of operating income growth. (2) Acquisition related costs include a benefit of $51.5 million related to the settlement of a pre-acquisition lawsuit against PeopleSoft, Inc. filed on behalf of the U.S. government. Please see Appendix A for further discussion. ORACLE CORPORATION Q2 FISCAL 2007 QUARTER TO DATE FINANCIAL RESULTS NON-GAAP CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (1) (in millions, except per share data) % Increase (Decrease) Three Months Ended November 30, in US $ ------------------------------------------------------------ 2006 2005 2006 Non- 2005 Non- Non- GAAP Adj. GAAP GAAP Adj. GAAP GAAP GAAP ------------------------------------------------------------ TOTAL REVENUES (2) $4,163 $53 $4,216 $3,292 $102 $3,394 26% 24% TOTAL SOFTWARE REVENUES (2) $3,214 $53 $3,267 $2,617 $102 $2,719 23% 20% New software licenses 1,207 - 1,207 1,058 - 1,058 14% 14% Software license updates and product support (2) 2,007 53 2,060 1,559 102 1,661 29% 24% TOTAL OPERATING EXPENSES $2,806 $(224) $2,582 $2,176 $(143) $2,033 29% 27% Stock-based compensation (3) 47 (47) - 7 (7) - 554% 0% Amortization of intangible assets (4) 202 (202) - 126 (126) - 60% 0% Acquisition related (36) 36 - 10 (10) - (471%) 0% Restructuring 11 (11) - - - - 100% 0% OPERATING INCOME $1,357 $277 $1,634 $1,116 $245 $1,361 22% 20% OPERATING MARGIN % 33% 39% 34% 40% (4%) (3%) INCOME TAX EFFECTS ON ABOVE ADJUSTMENTS (5)$387 $79 $466 $324 $71 $395 19% 18% NET INCOME $967 $198 $1,165 $798 $174 $972 21% 20% DILUTED EARNINGS PER SHARE (6) $0.18 $0.22 $0.15 $0.19 20% 18% DILUTED WEIGHTED AVERAGE COMMON SHARES OUTSTANDING (6) 5,287 16 5,303 5,238 - 5,238 1% 1% (1) This presentation includes non-GAAP measures. Our non-GAAP measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures, and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP. For a detailed explanation of the adjustments made to comparable GAAP measures, the reasons why management uses these measures, the usefulness of these measures and the material limitations on the usefulness of these measures, please see Appendix A. (2) Estimated revenues related to assumed support contracts, as of November 30, 2006, that will not be recognized in future periods due to business combination accounting rules are as follows: Remainder of Fiscal 2007 $38 Fiscal 2008 9 ------ Total $47 ====== (3) Stock-based compensation is included in the following GAAP operating expenses: Q2 Fiscal 2007 Q2 Fiscal 2006 ------------------------ ------------------------ Non- Non- GAAP Adj. GAAP GAAP Adj. GAAP ------------------------ ------------------------ Sales and marketing $8 $(8) $- $1 $(1) $- Software license updates and product support 3 (3) - - - - Cost of services 3 (3) - 2 (2) - Research and development 21 (21) - 4 (4) - General and administrative 12 (12) - - - - ------ ------ ------ ------ ------ ------ Subtotal 47 (47) - 7 (7) - ------ ------ ------ ------ ------ ------ Acquisition related - - - 1 (1) - ------ ------ ------ ------ ------ ------ Total stock-based compensation $47 $(47) $- $8 $(8) $- ====== ====== ====== ====== ====== ====== Stock-based compensation expense in the second quarter of fiscal 2007 is recognized at fair value under FASB Statement 123R. Stock- based compensation expense in the second quarter of fiscal 2006 is recognized at intrinsic value under APB Opinion 25 and pertains only to unvested stock options assumed from acquisitions. (4) Estimated future amortization expense related to intangible assets as of November 30, 2006 is as follows: Remainder of Fiscal 2007 $415 Fiscal 2008 819 Fiscal 2009 811 Fiscal 2010 687 Fiscal 2011 475 Fiscal 2012 375 Thereafter 977 ------ Total $4,559 ====== (5) The income tax provision was calculated reflecting a tax rate of 28.6% and 28.9% in the second quarter of fiscal 2007 and 2006, respectively. (6) Non-GAAP diluted earnings per share and non-GAAP diluted weighted shares outstanding were calculated excluding the effects of expensing stock options under Statement 123R. ORACLE CORPORATION Q2 FISCAL 2007 YEAR TO DATE FINANCIAL RESULTS CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (in millions, except per share data) % Increase % (Decrease) Six Months Ended November 30, Increase in ------------------------------- (Decrease) Constant % of % of in Currency 2006 Revenues 2005 Revenues US $ (1) ----------------------------------------------------- REVENUES New software licenses $2,011 26% $1,687 28% 19% 16% Software license updates and product support 3,948 51% 3,061 50% 29% 26% ------------------------------- Software Revenues 5,959 77% 4,748 78% 25% 23% ------------------------------- Services 1,795 23% 1,312 22% 37% 34% ------------------------------- Total Revenues 7,754 100% 6,060 100% 28% 25% ------------------------------- OPERATING EXPENSES Sales and marketing 1,665 21% 1,321 22% 26% 23% Software license updates and product support 404 5% 335 6% 21% 18% Cost of services 1,599 21% 1,145 19% 40% 37% Research and development 1,026 14% 868 14% 18% 18% General and administrative 328 4% 265 4% 24% 22% Amortization of intangible assets 401 5% 249 4% 60% 60% Acquisition related (2) 12 0% 38 1% (68%) (69%) Restructuring 20 0% 11 0% 85% 77% ------------------------------- Total Operating Expenses 5,455 70% 4,232 70% 29% 27% ------------------------------- OPERATING INCOME 2,299 30% 1,828 30% 26% 21% Interest expense (166) (2%) (37) 0% 347% * Non-operating income, net 183 2% 63 1% 187% * INCOME BEFORE PROVISION FOR INCOME TAXES 2,316 30% 1,854 31% 25% * ------------------------------- Provision for income taxes 679 9% 538 9% 26% * ------------------------------- NET INCOME $1,637 21% $1,316 22% 24% * =============================== EARNINGS PER SHARE: Basic $0.31 $0.26 23% Diluted $0.31 $0.25 23% WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic 5,200 5,150 1% Diluted 5,297 5,241 1% * not meaningful (1) We compare the percent change in the results from one period to another period using constant currency disclosure. We present constant currency information to provide a framework for assessing how our underlying businesses performed excluding the effect of foreign currency rate fluctuations. To present this information, current and comparative prior period results for entities reporting in currencies other than United States dollars are converted into United States dollars at the exchange rate in effect on May 31, 2006, which was the last day of our prior fiscal year, rather than the actual exchange rates in effect during the respective periods. The United States dollar weakend relative to major international currencies in the six months ended November 30, 2006 compared with the corresponding prior year period, contributing 3 percentage points of revenue, 2 percentage points of operating expense and 5 percentage points of operating income growth. (2) Acquisition related costs include a benefit of $51.5 million related to the settlement of a pre-acquisition lawsuit against PeopleSoft, Inc. filed on behalf of the U.S. government. Please see Appendix A for further discussion. ORACLE CORPORATION Q2 FISCAL 2007 YEAR TO DATE FINANCIAL RESULTS NON-GAAP CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (1) (in millions, except per share data) % Increase (Decrease) Six Months Ended November 30, in US $ ------------------------------------------------------------ 2006 2005 2006 Non- 2005 Non- Non- GAAP Adj. GAAP GAAP Adj. GAAP GAAP GAAP ------------------------------------------------------------ TOTAL REVENUES (2) $7,754 $122 $7,876 $6,060 $240 $6,300 28% 25% TOTAL SOFTWARE REVENUES (2) $5,959 $122 $6,081 $4,748 $240 $4,988 25% 22% New software licenses 2,011 - 2,011 1,687 - 1,687 19% 19% Software license updates and product support (2) 3,948 122 4,070 3,061 240 3,301 29% 23% TOTAL OPERATING EXPENSES $5,455 $(530) $4,925 $4,232 $(314) $3,918 29% 26% Stock-based compensation (3) 97 (97) - 16 (16) - 499% 0% Amortization of intangible assets (4) 401 (401) - 249 (249) - 60% 0% Acquisition related 12 (12) - 38 (38) - (68%) 0% Restructuring 20 (20) - 11 (11) - 85% 0% OPERATING INCOME $2,299 $652 $2,951 $1,828 $554 $2,382 26% 24% OPERATING MARGIN % 30% 37% 30% 38% (2%) (1%) INCOME TAX EFFECTS ON ABOVE ADJUSTMENTS (5) $679 $193 $872 $538 $160 $698 26% 25% NET INCOME $1,637 $459 $2,096 $1,316 $394 $1,710 24% 23% DILUTED EARNINGS PER SHARE (6) $0.31 $0.39 $0.25 $0.33 23% 21% DILUTED WEIGHTED AVERAGE COMMON SHARES OUTSTANDING (6) 5,297 12 5,309 5,241 - 5,241 1% 1% (1) This presentation includes non-GAAP measures. Our non-GAAP measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures, and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP. For a detailed explanation of the adjustments made to comparable GAAP measures, the reasons why management uses these measures, the usefulness of these measures and the material limitations on the usefulness of these measures, please see Appendix A. (2) Estimated revenues related to assumed support contracts, as of November 30, 2006, that will not be recognized in future periods due to business combination accounting rules are as follows: Remainder of Fiscal 2007 $38 Fiscal 2008 9 ------ Total $47 ====== (3) Stock-based compensation is included in the following GAAP operating expenses: First Half Fiscal 2007 First Half Fiscal 2006 ------------------------ ------------------------ Non- Non- GAAP Adj. GAAP GAAP Adj. GAAP ------------------------ ------------------------ Sales and marketing $18 $(18) $- $3 $(3) $- Software license updates and product support 6 (6) - 1 (1) - Cost of services 6 (6) - 4 (4) - Research and development 43 (43) - 8 (8) - General and administrative 24 (24) - - - - ----- ----- ----- ----- ----- ----- Subtotal 97 (97) - 16 (16) - ----- ----- ----- ----- ----- ----- Acquisition related 1 (1) - 4 (4) - ----- ----- ----- ----- ----- ----- Total stock-based compensation $98 $(98) $- $20 $(20) $- ===== ===== ===== ===== ===== ===== Stock-based compensation expense in the first half of fiscal 2007 is recognized at fair value under FASB Statement 123R. Stock-based compensation expense in the first half of fiscal 2006 is recognized at intrinsic value under APB Opinion 25 and pertains only to unvested stock options assumed from acquisitions. (4) Estimated future amortization expense related to intangible assets as of November 30, 2006 is as follows: Remainder of Fiscal 2007 $415 Fiscal 2008 819 Fiscal 2009 811 Fiscal 2010 687 Fiscal 2011 475 Fiscal 2012 375 Thereafter 977 ------- Total $4,559 ======= (5) The income tax provision was calculated reflecting a tax rate of 29.3% and 29.0% in the first half of fiscal 2007 and 2006, respectively. (6) Non-GAAP diluted earnings per share and non-GAAP diluted weighted shares outstanding were calculated excluding the effects of expensing stock options under Statement 123R. ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS CONDENSED CONSOLIDATED BALANCE SHEETS (1) ($ in millions) November 30, May 31, 2006 2006 ------- ------- ASSETS Current Assets: Cash and cash equivalents $4,684 $6,659 Marketable securities 3,141 946 Trade receivables, net 2,543 3,022 Deferred tax assets 706 714 Other current assets 588 633 ------- ------- Total Current Assets 11,662 11,974 Non-Current Assets: Property, net 1,446 1,391 Intangible assets, net 4,559 4,528 Goodwill 10,682 9,809 Other assets 578 1,327 ------- ------- Total Non-Current Assets 17,265 17,055 ------- ------- TOTAL ASSETS $28,927 $29,029 ======= ======= LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Short-term borrowings and current portion of long-term debt $168 $159 Accounts payable 284 268 Income taxes payable 647 810 Accrued compensation and related benefits 909 1,172 Accrued restructuring 173 412 Deferred revenues 2,770 2,830 Other current liabilities 1,145 1,279 ------- ------- Total Current Liabilities 6,096 6,930 Non-Current Liabilities: Long-term debt 5,735 5,735 Deferred tax liabilities 561 564 Accrued restructuring 252 273 Deferred revenues 115 114 Minority interests 415 202 Other long-term liabilities 239 199 ------- ------- Total Non-Current Liabilities 7,317 7,087 Stockholders' Equity 15,514 15,012 ------- ------- TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $28,927 $29,029 ======= ======= (1) Certain prior period balances have been reclassified to conform to the current period presentation. ORACLE CORPORATION Q2 FISCAL 2007 YEAR TO DATE FINANCIAL RESULTS CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (1) ($ in millions) Six Months Ended November 30, ---------------------------- 2006 2005 ------- ------- Cash Flows From Operating Activities: Net income $1,637 $1,316 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation 124 110 Amortization of intangible assets 401 249 Deferred income taxes 5 (65) Minority interests in income 32 17 Stock-based compensation 97 20 Tax benefit on the exercise of stock options 205 59 Excess tax benefits from stock-based compensation (2) (159) -- In-process research and development 50 12 Net investment gains related to equity securities (18) (4) Changes in operating assets and liabilities, net of effects from acquisitions: Decrease in trade receivables 681 558 Decrease in prepaid expenses and other assets 23 162 Decrease in accounts payable and other liabilities (855) (308) Decrease in income taxes payable (195) (278) Decrease in deferred revenues (162) (92) ------- ------- Net cash provided by operating activities 1,866 1,756 ------- ------- Cash Flows From Investing Activities: Purchases of marketable securities (4,246) (926) Proceeds from maturities and sale of investments 2,204 1,203 Acquisitions, net of cash acquired (488) (498) Purchases of equity and other investments (5) (608) Capital expenditures (106) (86) Proceeds from sales of property -- 89 ------- ------- Net cash used for investing activities (2,641) (826) ------- ------- Cash Flows From Financing Activities: Payments for repurchase of common stock (3) (1,936) (324) Proceeds from issuance of common stock 566 245 Proceeds from borrowings, net of financing costs -- 6,518 Payments of debt (8) (8,321) Excess tax benefits from stock-based compensation (2) 159 -- Distributions to minority interests (29) (23) ------- ------- Net cash used for financing activities (1,248) (1,905) ------- ------- Effect of exchange rate changes on cash and cash equivalents 48 (82) ------- ------- Net decrease in cash and cash equivalents (1,975) (1,057) ------- ------- Cash and cash equivalents at beginning of period 6,659 3,894 ------- ------- Cash and cash equivalents at end of period $4,684 $2,837 ======= ======= (1) Certain prior period balances have been reclassified to conform to the current period presentation. (2) Excess tax benefits received from stock-based compensation arrangements are presented as financing cash inflows rather than operating cash inflows prospectively from June 1, 2006, which is our adoption date of Statement 123R. Prior period reclassifications are not allowed. (3) We repurchased 121 million shares for approximately $2 billion during the six months ended November 30, 2006 (including 3 million shares for $48 million that were repurchased but not settled at November 30, 2006). ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS FREE CASH FLOW - TRAILING 4-QUARTERS (1) ($ in millions) Fiscal 2006 ---------------------------------------------- Q1 Q2 Q3 Q4 ---------------------------------------------- GAAP Operating Cash Flow $3,596 $3,509 $3,857 $4,541 Capital Expenditures (4) (206) (182) (199) (236) ---------------------------------------------- Free Cash Flow $3,390 $3,327 $3,658 $4,305 ============================================== % Growth 6% 4% 8% 28% GAAP Net Income $2,896 $2,878 $3,103 $3,381 Free Cash Flow as a % of Net Income 117% 116% 118% 127% Fiscal 2007 (2) ---------------------------------------------- Q1 Q2(3) Q3 Q4 ---------------------------------------------- GAAP Operating Cash Flow $4,706 $4,651 Capital Expenditures (4) (233) (256) ---------------------------------------------- Free Cash Flow $4,473 $4,395 ============================================== % Growth 32% 32% GAAP Net Income $3,532 $3,702 Free Cash Flow as a % of Net Income 127% 119% (1) To supplement our statements of cash flows presented on a GAAP basis, we use non-GAAP measures of cash flows on a trailing 4- quarter basis to analyze cash flow generated from operations. We believe free cash flow is also useful as one of the bases for comparing our performance with our competitors. The presentation of non-GAAP free cash flow is not meant to be considered in isolation or as an alternative to net income as an indicator of our performance, or as an alternative to cash flows from operating activities as a measure of liquidity. (2) We adopted FASB Statement 123R on June 1, 2006 under the modified prospective method. Under the modified prospective method, prior period reclassifications are not allowed. Excess tax benefits received from stock-based compensation arrangements are presented as financing cash inflows rather than operating cash inflows prospectively from June 1, 2006. Excess tax benefits reclassified from GAAP Operating Cash Flow were $159 million for the trailing 4- quarters ended November 30, 2006. (3) Free cash flow and free cash flow as a percent of GAAP net income for the first half of fiscal 2006 and first half of fiscal 2007: First Half First Half of of Fiscal 2006 Fiscal 2007 --------------------------- GAAP Operating Cash Flow $1,756 $1,866 Capital Expenditures (86) (106) --------------------------- Free Cash Flow $1,670 $1,760 =========================== % Growth (2%) 5% --------------------------- GAAP Net Income $1,316 $1,637 Free Cash Flow as a % of Net Income 127% 108% (4) Represents capital expenditures as reported in cash flows from investing activities on our cash flow statements presented in accordance with GAAP. ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS SUPPLEMENTAL ANALYSIS OF GAAP REVENUES AND HEADCOUNT (1) (in millions, except headcount data) Fiscal 2006 ------------------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ------------------------------------------------------- REVENUES New software licenses $629 $1,058 $1,096 $2,121 $4,905 Software license updates and product support 1,502 1,559 1,703 1,873 6,636 ------------------------------------------------------- Software Revenues 2,131 2,617 2,799 3,994 11,541 Consulting 481 506 501 632 2,120 On Demand 84 87 96 130 397 Education 72 82 74 95 322 ------------------------------------------------------- Services Revenues 637 675 671 857 2,839 ------------------------------------------------------- Total Revenues $2,768 $3,292 $3,470 $4,851 $14,380 ======================================================= AS REPORTED REVENUE GROWTH RATES New software licenses 12% 9% 16% 32% 20% Software license updates and product support 28% 25% 23% 24% 25% Software Revenues 23% 18% 20% 28% 23% Consulting 36% 28% 7% 7% 17% On Demand 18% 20% 26% 62% 32% Education 42% 25% 9% 11% 20% Services Revenues 34% 26% 9% 13% 19% Total Revenues 25% 19% 18% 25% 22% CONSTANT CURRENCY GROWTH RATES New software licenses 10% 12% 20% 32% 21% Software license updates and product support 26% 27% 27% 25% 26% Software Revenues 21% 20% 24% 28% 24% Consulting 34% 31% 10% 8% 19% On Demand 17% 22% 29% 63% 33% Education 40% 27% 13% 12% 21% Services Revenues 32% 29% 13% 14% 21% Total Revenues 23% 22% 22% 26% 23% ------------------------------------------------------- GEOGRAPHIC REVENUES REVENUES Americas $1,475 $1,733 $1,848 $2,595 $7,652 Europe, Middle East & Africa 883 1,090 1,164 1,572 4,708 Asia Pacific 410 469 458 684 2,020 ------------------------------------------------------- Total Revenues $2,768 $3,292 $3,470 $4,851 $14,380 ======================================================= HEADCOUNT (2) GEOGRAPHIC AREA Domestic 21,198 21,133 23,256 23,209 International 28,318 30,021 32,326 32,924 ------------------------------------------------------- Total Company 49,516 51,154 55,582 56,133 ======================================================= Fiscal 2007 ------------------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ------------------------------------------------------- REVENUES New software licenses $804 $1,207 $2,011 Software license updates and product support 1,941 2,007 3,948 ------------------------------------------------------- Software Revenues 2,745 3,214 5,959 Consulting 640 716 1,356 On Demand 125 140 265 Education 81 93 174 ------------------------------------------------------- Services Revenues 846 949 1,795 ------------------------------------------------------- Total Revenues $3,591 $4,163 $7,754 ======================================================= AS REPORTED REVENUE GROWTH RATES New software licenses 28% 14% 19% Software license updates and product support 29% 29% 29% Software Revenues 29% 23% 25% Consulting 33% 42% 37% On Demand 49% 61% 55% Education 13% 14% 14% Services Revenues 33% 41% 37% Total Revenues 30% 26% 28% CONSTANT CURRENCY GROWTH RATES New software licenses 26% 10% 16% Software license updates and product support 27% 25% 26% Software Revenues 27% 19% 23% Consulting 31% 37% 34% On Demand 47% 56% 52% Education 11% 11% 11% Services Revenues 31% 36% 34% Total Revenues 28% 23% 25% ------------------------------------------------------- GEOGRAPHIC REVENUES REVENUES Americas $1,956 $2,170 $4,126 Europe, Middle East & Africa 1,140 1,422 2,562 Asia Pacific 495 571 1,066 ------------------------------------------------------- Total Revenues $3,591 $4,163 $7,754 ======================================================= HEADCOUNT (2) GEOGRAPHIC AREA Domestic 23,503 24,054 International 41,623 44,380 ------------------------------------------------------- Total Company 65,126 68,434 ======================================================= (1) The sum of the quarterly financial information may vary from year-to-date financial information due to rounding. (2) Headcount has increased primarily due to acquisitions and the consolidation of i-flex beginning in the first quarter of fiscal 2007. ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS SUPPLEMENTAL TOTAL SOFTWARE PRODUCT REVENUE ANALYSIS(1) ($ in millions) Fiscal 2006 ----------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ----------------------------------------------- APPLICATIONS REVENUES New software licenses $127 $266 $269 $641 $1,303 Software license updates and product support 466 502 608 676 2,252 ----------------------------------------------- Software Revenues $593 $768 $877 $1,317 $3,555 =============================================== AS REPORTED GROWTH RATES New software licenses 84% 24% 77% 83% 66% Software license updates and product support 96% 98% 73% 52% 75% Software Revenues 93% 64% 74% 66% 71% CONSTANT CURRENCY GROWTH RATES New software licenses 82% 27% 82% 83% 67% Software license updates and product support 93% 101% 79% 53% 77% Software Revenues 91% 67% 80% 66% 72% ----------------------------------------------- DATABASE & MIDDLEWARE REVENUES New software licenses $502 $792 $827 $1,480 $3,602 Software license updates and product support 1,036 1,057 1,095 1,197 4,384 ----------------------------------------------- Software Revenues $1,538 $1,849 $1,922 $2,677 $7,986 =============================================== AS REPORTED GROWTH RATES New software licenses 2% 5% 4% 18% 9% Software license updates and product support 10% 6% 6% 12% 8% Software Revenues 7% 5% 5% 15% 9% CONSTANT CURRENCY GROWTH RATES New software licenses 0% 8% 8% 18% 10% Software license updates and product support 9% 8% 9% 13% 9% Software Revenues 6% 8% 9% 15% 10% Fiscal 2007 ----------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ----------------------------------------------- APPLICATIONS REVENUES New software licenses $228 $340 $568 Software license updates and product support 703 728 1,431 ----------------------------------------------- Software Revenues $931 $1,068 $1,999 =============================================== AS REPORTED GROWTH RATES New software licenses 80% 28% 45% Software license updates and product support 51% 45% 48% Software Revenues 57% 39% 47% CONSTANT CURRENCY GROWTH RATES New software licenses 78% 25% 42% Software license updates and product support 49% 41% 45% Software Revenues 55% 35% 44% ----------------------------------------------- DATABASE & MIDDLEWARE REVENUES New software licenses $576 $867 $1,443 Software license updates and product support 1,238 1,279 2,517 ----------------------------------------------- Software Revenues $1,814 $2,146 $3,960 =============================================== AS REPORTED GROWTH RATES New software licenses 15% 9% 11% Software license updates and product support 19% 21% 20% Software Revenues 18% 16% 17% CONSTANT CURRENCY GROWTH RATES New software licenses 13% 5% 9% Software license updates and product support 18% 18% 18% Software Revenues 16% 13% 14% (1) The sum of the quarterly financial information may vary from year-to-date financial information due to rounding. ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS SUPPLEMENTAL GEOGRAPHIC NEW SOFTWARE LICENSE REVENUE ANALYSIS (1) (2) ($ in millions) Fiscal 2006 ----------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ----------------------------------------------- AMERICAS Database & Middleware $194 $327 $334 $662 $1,518 Applications 75 163 148 395 782 ----------------------------------------------- New Software License Revenues $269 $490 $482 $1,057 $2,300 =============================================== AS REPORTED GROWTH RATES Database & Middleware (2%) 15% 16% 22% 16% Applications 150% 41% 61% 73% 67% New Software License Revenues 19% 22% 27% 37% 29% CONSTANT CURRENCY GROWTH RATES Database & Middleware (4%) 13% 14% 21% 14% Applications 148% 40% 60% 72% 66% New Software License Revenues 17% 21% 25% 36% 28% EUROPE / MIDDLE EAST / AFRICA Database & Middleware $164 $282 $316 $515 $1,278 Applications 38 75 96 158 366 ----------------------------------------------- New Software License Revenues $202 $357 $412 $673 $1,644 =============================================== AS REPORTED GROWTH RATES Database & Middleware 4% (7%) (3%) 7% 1% Applications 38% (6%) 119% 108% 61% New Software License Revenues 9% (7%) 12% 20% 10% CONSTANT CURRENCY GROWTH RATES Database & Middleware 3% 0% 6% 7% 5% Applications 36% 1% 138% 108% 67% New Software License Revenues 8% 0% 22% 21% 14% ASIA PACIFIC Database & Middleware $134 $176 $170 $292 $771 Applications 14 28 25 88 155 ----------------------------------------------- New Software License Revenues $148 $203 $195 $380 $926 =============================================== AS REPORTED GROWTH RATES Database & Middleware 2% 9% 1% 31% 13% Applications 28% 48% 52% 94% 69% New Software License Revenues 4% 13% 5% 42% 20% CONSTANT CURRENCY GROWTH RATES Database & Middleware 0% 14% 6% 34% 16% Applications 23% 50% 60% 96% 71% New Software License Revenues 2% 18% 11% 45% 23% TOTAL COMPANY Database & Middleware $492 $785 $820 $1,469 $3,567 Applications 127 266 269 641 1,303 ----------------------------------------------- New Software License Revenues $619 $1,051 $1,089 $2,110 $4,870 =============================================== AS REPORTED GROWTH RATES Database & Middleware 1% 5% 5% 18% 9% Applications 84% 24% 77% 83% 66% New Software License Revenues 12% 9% 17% 32% 20% CONSTANT CURRENCY GROWTH RATES Database & Middleware 0% 8% 9% 18% 10% Applications 82% 27% 82% 83% 67% New Software License Revenues 10% 12% 21% 32% 21% Fiscal 2007 ----------------------------------------------- Q1 Q2 Q3 Q4 TOTAL ----------------------------------------------- AMERICAS Database & Middleware $232 $333 $565 Applications 126 195 321 ----------------------------------------------- New Software License Revenues $358 $528 $886 =============================================== AS REPORTED GROWTH RATES Database & Middleware 19% 2% 8% Applications 69% 19% 35% New Software License Revenues 33% 8% 17% CONSTANT CURRENCY GROWTH RATES Database & Middleware 18% 2% 8% Applications 69% 19% 35% New Software License Revenues 32% 7% 16% EUROPE / MIDDLE EAST / AFRICA Database & Middleware $184 $341 $525 Applications 69 101 170 ----------------------------------------------- New Software License Revenues $253 $442 $695 =============================================== AS REPORTED GROWTH RATES Database & Middleware 12% 21% 17% Applications 83% 35% 51% New Software License Revenues 25% 24% 24% CONSTANT CURRENCY GROWTH RATES Database & Middleware 8% 11% 10% Applications 78% 25% 43% New Software License Revenues 21% 14% 17% ASIA PACIFIC Database & Middleware $149 $185 $334 Applications 33 44 77 ----------------------------------------------- New Software License Revenues $182 $229 $411 =============================================== AS REPORTED GROWTH RATES Database & Middleware 12% 5% 8% Applications 126% 58% 81% New Software License Revenues 23% 12% 17% CONSTANT CURRENCY GROWTH RATES Database & Middleware 13% 2% 7% Applications 124% 53% 77% New Software License Revenues 24% 9% 15% TOTAL COMPANY Database & Middleware $565 $859 $1,424 Applications 228 340 568 ----------------------------------------------- New Software License Revenues $793 $1,199 $1,992 =============================================== AS REPORTED GROWTH RATES Database & Middleware 15% 9% 11% Applications 80% 28% 45% New Software License Revenues 28% 14% 19% CONSTANT CURRENCY GROWTH RATES Database & Middleware 13% 5% 8% Applications 78% 25% 42% New Software License Revenues 27% 10% 16% (1) The sum of the quarterly financial information may vary from year-to-date financial information due to rounding. (2) New Software License Revenues presented exclude documentation and miscellaneous revenues. APPENDIX A ORACLE CORPORATION Q2 FISCAL 2007 FINANCIAL RESULTS EXPLANATION OF NON-GAAP MEASURES To supplement our financial results presented on a GAAP basis, we use the non-GAAP measures indicated in the table, which exclude certain business combination accounting entries and expenses related to acquisitions as well as other significant expenses including stock-based compensation, that we believe are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures, and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP. Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on these non-GAAP measures. Our non-GAAP financial measures reflect adjustments based on the following items, as well as the related income tax effect: * Support deferred revenue: Business combination accounting rules require us to account for the fair value of support contracts assumed in connection with acquisitions. Because these are typically one-year contracts, our GAAP revenues for the one-year period subsequent to acquisitions do not reflect the full amount of revenue on assumed contracts that would have otherwise been recorded by the acquired entities. The non-GAAP adjustment is intended to reflect the full amount of such revenue. We believe this adjustment is useful to investors as a measure of the ongoing performance of our business because we have historically experienced high renewal rates on support contracts, although we cannot be sure that customers will renew these contracts. * Stock-based compensation: We adopted FASB Statement No. 123R, Share- Based Payments, on June 1, 2006 under the modified prospective method. Statement 123R requires us to record non-cash operating expenses associated with stock option awards at their estimated fair values. Prior to our Statement 123R adoption, we were required to record stock-based compensation expenses at intrinsic values, which were substantially related to options assumed from acquisitions. In accordance with the modified prospective method, our financial statements for prior periods have not been restated to reflect, and do not include, the changes in methodology to expense options at fair values in accordance with Statement 123R. Although stock-based compensation is a key incentive offered to our employees, and we believe it contributed to the revenue earned during the period and will contribute to our future revenue generation, we continue to evaluate our business performance excluding stock-based compensation expenses. Stock-based compensation expenses will recur in future periods. * Amortization of intangible assets: We have excluded the affect of amortization of intangibles from our non-GAAP net income. Amortization of intangible assets is inconsistent in amount and frequency and is significantly affected by the timing and size of our acquisitions. We believe the exclusion of these amounts enables investors to better evaluate our current operating performance compared with prior periods. Investors should note that the use of intangible assets contributed to revenue earned during the period and will contribute to future revenues as well. Amortization expenses are recurring. * Acquisition related charges and restructuring costs: We incurred significant expenses in connection with acquisitions, principally Siebel, which we would not have otherwise incurred. Acquisition related charges primarily consist of in-process research and development expenses, integration-related professional services, stock-based compensation expenses (in addition to the stock-based compensation expenses described above) and personnel related costs for transitional employees. Stock-based compensation included in acquisition related charges resulted from unvested options assumed in acquisitions whose vesting was fully accelerated upon termination of the employees pursuant to the terms of the options. Restructuring costs consist of Oracle employee severance and Oracle duplicate facility closures in connection with acquisitions. We believe it is useful for investors to understand the effect of these expenses on our cost structure. Although acquisition related charges and restructuring costs are not recurring with respect to past acquisitions, we will incur these charges in connection with future acquisitions. For the three months ended November 30, 2006, acquisition related charges also included a benefit related to the settlement of a lawsuit filed against PeopleSoft on behalf of the U.S. government. This lawsuit was filed in October 2003, prior to our acquisition of PeopleSoft. The lawsuit alleged PeopleSoft made defective pricing disclosures to the General Services Administration. This lawsuit represented a pre-acquisition contingency that we identified and assumed in connection with the PeopleSoft acquisition. On October 10, 2006, we agreed to pay the U.S. government $98.5 million to settle this lawsuit. Business combination accounting standards require that after the end of the purchase price allocation period, any adjustment that results from a pre- acquisition contingency should be included as an element of net income in the period of settlement, versus an adjustment to the original purchase price allocation. Since the purchase price allocation period for PeopleSoft ended in the third quarter of fiscal 2006, the favorable difference of $51.5 million between the estimated exposure recorded for this lawsuit during the purchase price allocation period and the actual settlement amount has been included in our consolidated statement of operations for the three and six month periods ended November 30, 2006 as a component of acquisition related charges. http://www.newscom.com/cgi-bin/prnh/20020718/ORCLLOGO http://photoarchive.ap.org/ DATASOURCE: Oracle Corporation CONTACT: Krista Bessinger of Oracle Investor Relations, +1-650-506-4073, or , or Bob Wynne of Oracle Corporate Communications, +1-650-506-5834, or Web site: http://www.oracle.com/

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