WallStSmart

Accenture plc (ACN)vsOracle Corporation (ORCL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Accenture plc generates 9% more annual revenue ($73.10B vs $67.36B). ORCL leads profitability with a 25.4% profit margin vs 10.7%. ORCL appears more attractively valued with a PEG of 0.72. ORCL earns a higher WallStSmart Score of 76/100 (B+).

ACN

Strong Buy

69

out of 100

Grade: B-

Growth: 5.3Profit: 7.5Value: 8.0Quality: 6.5
Piotroski: 3/9Altman Z: 2.79

ORCL

Strong Buy

76

out of 100

Grade: B+

Growth: 8.0Profit: 9.0Value: 6.0Quality: 3.0
Piotroski: 2/9Altman Z: 0.68
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ACNUndervalued (+23.0%)

Margin of Safety

+23.0%

Fair Value

$200.02

Current Price

$170.60

$29.42 discount

UndervaluedFair: $200.02Overvalued
ORCLOvervalued (-14.1%)

Margin of Safety

-14.1%

Fair Value

$105.05

Current Price

$144.38

$39.33 premium

UndervaluedFair: $105.05Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ACN5 strengths · Avg: 9.0/10
P/E RatioValuation
11.3x10/10

Attractively priced relative to earnings

Market CapQuality
$85.73B9/10

Large-cap with strong market position

Return on EquityProfitability
24.5%9/10

Every $100 of equity generates 25 in profit

Debt/EquityHealth
0.269/10

Conservative balance sheet, low leverage

Free Cash FlowQuality
$3.60B8/10

Generating 3.6B in free cash flow

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$365.96B10/10

Mega-cap, among the largest globally

Return on EquityProfitability
40.2%10/10

Every $100 of equity generates 40 in profit

Operating MarginProfitability
36.2%10/10

Strong operational efficiency at 36.2%

Profit MarginProfitability
25.4%9/10

Keeps 25 of every $100 in revenue as profit

PEG RatioValuation
0.728/10

Growing faster than its price suggests

Revenue GrowthGrowth
20.6%8/10

Revenue surging 20.6% year-over-year

Areas to Watch

ACN1 concerns · Avg: 3.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

ORCL4 concerns · Avg: 2.8/10
Price/BookValuation
11.1x4/10

Trading at 11.1x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-1.87B2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
0.682/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : ACN

The strongest argument for ACN centers on P/E Ratio, Market Cap, Return on Equity. PEG of 1.02 suggests the stock is reasonably priced for its growth.

Bull Case : ORCL

The strongest argument for ORCL centers on Market Cap, Return on Equity, Operating Margin. Profitability is solid with margins at 25.4% and operating margin at 36.2%. Revenue growth of 20.6% demonstrates continued momentum.

Bear Case : ACN

The primary concerns for ACN are Piotroski F-Score.

Bear Case : ORCL

The primary concerns for ORCL are Price/Book, Piotroski F-Score, Free Cash Flow. Debt-to-equity of 3.67 is elevated, increasing financial risk.

Key Dynamics to Monitor

ACN profiles as a value stock while ORCL is a growth play — different risk/reward profiles.

ORCL carries more volatility with a beta of 1.71 — expect wider price swings.

ORCL is growing revenue faster at 20.6% — sustainability is the question.

ACN generates stronger free cash flow (3.6B), providing more financial flexibility.

Bottom Line

ORCL scores higher overall (76/100 vs 69/100), backed by strong 25.4% margins and 20.6% revenue growth. ACN offers better value entry with a 23.0% margin of safety. Both earn "Strong Buy" and "Strong Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Accenture plc

TECHNOLOGY · INFORMATION TECHNOLOGY SERVICES · USA

Accenture plc is an Irish-domiciled multinational company that provides consulting and processing services. It has been incorporated in Dublin, Ireland since 2009.

Oracle Corporation

TECHNOLOGY · SOFTWARE - INFRASTRUCTURE · USA

Oracle is an American multinational computer technology corporation headquartered in Austin, Texas. The company was formerly headquartered in Redwood Shores, California until December 2020 when it moved its headquarters to Texas. The company sells database software and technology, cloud engineered systems, and enterprise software products, particularly its own brands of database management systems.

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