Oracle Corporation (ORCL) Revenue-to-Profit Sankey Flow & SEC XBRL Financials

Per the Roarable RQD rating, Oracle scores 52 out of 100, a letter grade of D+, with the verdict "Roarable Sell — Weak Fundamentals / Trim." The five pillars are:

• Fundamental Cash Engine: 6 / 20. This is the weakest pillar and the main reason for the low overall score. The rating cites ROIC of 11.4% alongside a free cash flow yield of -7.27%. For a prospective investor, a negative FCF yield means the business is currently consuming more cash than it generates relative to its market value, which weighs against the earnings figures.
• Whale 13F Flow: 13 / 20. Institutional accumulation and options positioning are moderately supportive but not dominant.
• Insider Conviction: 16 / 20. This is the strongest pillar, reflecting SEC Form 4 and congressional PTR cluster flow. The insider record in the holders section is mixed, however, with large sells alongside purchases (detailed below), so this score should be read with that context.
• Macro Regime Fit: 4 / 20. Per the rating, beta is 1.37 and sector sensitivity is elevated, implying above-market price swings in adverse macro conditions.
• Forensic Balance Sheet: 13 / 20. Per the rating, Altman Z is 1.52, Piotroski F is 6 of 9, and Debt/Equity is 1.94. These suggest moderate financial-health signals with notable leverage.

Taken together, the rating frames Oracle as a company with strong reported operating economics (operating margin of 32.1% per the market data) but weak cash conversion and elevated leverage. Upside drivers cited in the data include the Microsoft/OpenAI OCI compute relationship and the RPO surge referenced in the supply-chain graph. Valuation tradeoffs are visible in the gap between a trailing P/E of 20.9 and a forward P/E of 14.0, which implies the market expects earnings to rise, while the negative FCF yield argues for caution about whether that cash materializes. The overall verdict favors trimming exposure rather than adding, per the rating's own conclusion.

Per the profile, Oracle operates in the Technology sector, Cloud Infrastructure & Enterprise Database Software industry, and is listed on the NYSE. It delivers Autonomous Database software, Fusion Cloud ERP/HCM applications, Cerner healthcare IT, and high-density RDMA Oracle Cloud Infrastructure (OCI) GPU superclusters. Per the butterfly supply-chain graph, its customer base includes health systems and Fortune 500 ERP users (48% revenue exposure cited) and Microsoft/OpenAI for AI training capacity. Revenue-model specifics beyond these categories are not available in source data.

Per the recent news section, six headlines are listed, each rated YELLOW by the source feed. Headlines reference an Oracle Investor Day 2026 event, a Seeking Alpha piece on earnings acceleration, a Yahoo Finance piece on a more significant dip than the broader market, a TradingView piece on the bottom for the stock, a GuruFocus report of a share decline of 8.83% amid a tech-sector selloff, and a TradingKey report of a 3.69% decline on Oct 16. The article bodies are not included, so the specific claims cannot be verified beyond headline wording. Risk watch items per the butterfly graph include the concentration of revenue exposure cited for AWS and Microsoft competition. No proprietary signals are present in the source data.

Per the butterfly supply-chain graph, upstream dependencies include NVIDIA (rated CRITICAL, 52% revenue exposure) for GB200/H200 GPUs and networking, and AMD (rated HIGH, 20%) for EPYC processors and Instinct MI300X accelerators. Downstream, Microsoft/OpenAI is rated CRITICAL at 14% exposure for AI training capacity. Competitive pressure per the graph comes from AWS (CRITICAL, 55%), Microsoft SQL Server and Azure (CRITICAL, 50%), and Salesforce/SAP (HIGH, 35%). The second-order bottleneck an investor should watch is the concentration of the AI buildout on a single critical GPU supplier, combined with a large CRITICAL-rated customer relationship. Butterfly links are empty in the source data, so no explicit chain-linked catalysts can be cited.

Per the analyst data as of 2026-11-01, there are 23 Buy, 8 Hold, and 1 Sell ratings, with 15 Strong Buy. The target low is 132.36, target high 168.69, target mean 154.97, and target median 155.88, implying 18.6% upside per the Street score of 53. Per the analyst records, several firms have downgraded or upgraded at varying points, and the recorded returns since call range from -31.97% to +3.37%.

Per the holders section, insider activity is mixed: Rusckowski Stephen H bought 25,000 shares at 139.35 (filed 2026-10-01); Henley Jeffrey sold 400,000 shares at 159.16 (filed 2026-06-26); Sicilia Michael D. sold 22,562 shares at 151.59 and 10,882 shares at 139.94 (filed September 2026); Smith Maria sold 2,631 shares at 151.7; and Levey Stuart sold 15,000 shares at 176.19 (filed 2026-04-20). A congressional PTR from Rep. Mark Green records a purchase of 2,400 shares at 184.29 (filed 2026-07-04). Renaissance Technologies, per its 13F, reported 710,000 shares bought at 146.38 (filed 2026-04-19).

• What is the source of the 0% gross margin figure, and does it reflect a reporting-basis difference?
• Which quarters report debt, and what is the full debt schedule behind the 1.94 Debt/Equity ratio?
• What drives the negative free cash flow in every reported period, and what capex trajectory is implied by the OCI buildout?
• What is the specific content of the RPO surge cited in the supply-chain graph, and how much of it is contracted?
• How do the individual analyst price targets reconcile with the stated mean target given the wide dispersion between high and low?