Oracle Corporation

ORCL
Financial Analysis · Updated May 12, 2026 · Coverage 2026-Q2
Latest Q Revenue
$17.2B
Q3 FY2026 · +22% YoY
TTM ROIC
11.9%
FY2025 · NOPAT / Invested Capital (Debt + Equity); NOPAT = EBIT × (1 - Tax Rate) · WACC ~8.7% · Moat spread +3.2pp

Financial Snapshot


ticker: ORCL step: 04 generated: 2026-05-11 source: quick-research

Oracle Corporation (ORCL) — Financial Snapshot

Note: Oracle's fiscal year ends in May. "FY2025" below = fiscal year ended May 2025.

Income Statement Summary

Metric FY2024 FY2025 FY2026E YoY
Revenue $53.0B $58.5B ~$67B +15%
Gross Margin 73.5% 71.3% 67.8% -3.5pp (mix shift to OCI)
Operating Margin (adj) 44% 42% 38% -4pp
Net Income (adj) $13.4B $14.8B ~$15B +1%
EPS (adj, diluted) $4.83 $5.30 $5.60 +6%

Q3 FY2026 Highlights (most recent reported)

Metric Q3 FY26 YoY Change
Total Revenue $17.2B +22%
Cloud Infrastructure (OCI) $4.9B +84% (accel from +68%)
Cloud Services & License Support $13.5B +20%
RPO Backlog $553B +325% (vs. $130B prior year)
Q3 RPO Add $29B sequential

Cash Flow & Balance Sheet (FY2026E)

Metric Value
Operating Cash Flow ~$26B
Capital Expenditures ~($50B) (more than 2x FY2025's $21B)
Free Cash Flow NEGATIVE ~$10B in Q2 FY26 — worst print in Oracle history
Cash & Investments ~$13B
Total Debt >$100B (up from ~$80B pre-AI buildout)

Key Ratios (approximate, May 2026)

  • P/E (forward): ~30x | EV/Sales: ~9x | Dividend Yield: ~1.0%
  • Net Debt/EBITDA: ~3.0x (rising as capex outpaces EBITDA growth)
  • RPO/Revenue: ~9x (versus historical 2-3x for software companies)

Growth Profile

Oracle's transformation is the most dramatic in mega-cap tech. RPO surged from $130B (Q3 FY25) → $553B (Q3 FY26) on the back of mega-deals — most prominently the $300B / 5-year OpenAI deal signed September 2025 (part of the $500B Stargate initiative). Cloud Infrastructure is growing 80-90% YoY. The trade-off: FY26 capex will be ~$50B (vs. $21B FY25), gross margin is compressing from 73% → 68% as low-margin OCI scales, and free cash flow has gone negative.

Forward Estimates

  • FY2026E Revenue: ~$67B (+15% YoY)
  • FY2026E EPS: ~$5.60-5.70 (consensus)
  • FY2027E Revenue: ~$80B (+20%)
  • FY2027E EPS: ~$7-7.50
  • OCI revenue FY2026: ~$18B; FY2030E target: $144B
  • Capex FY2026: $50B reaffirmed; FY2027 likely $60-70B

Capital Return

Dividend ~$2.00/share annual ($1.5B yearly); buybacks have been deprioritized given AI capex priority. Larry Ellison's ~42% stake provides "skin in the game" alignment but means dividend matters more than buybacks for capital return on float.

The Bear Math

At $50B capex, OCI must generate sustainable EBITDA of $15-20B at 35-40% margin to justify the spend. If OpenAI under-utilizes (e.g., reports of OpenAI missing internal revenue targets) or if hyperscaler customers pull back, FY27-29 FCF doesn't recover and debt servicing becomes an overhang.

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $ORCL.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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