WallStSmart

Oracle Corporation (ORCL)vsPaymentus Holdings, Inc. (PAY)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 4851% more annual revenue ($67.36B vs $1.36B). ORCL leads profitability with a 25.4% profit margin vs 6.2%. ORCL trades at a lower P/E of 24.0x. ORCL earns a higher WallStSmart Score of 76/100 (B+).

ORCL

Strong Buy

76

out of 100

Grade: B+

Growth: 8.0Profit: 9.0Value: 5.3Quality: 3.0
Piotroski: 2/9Altman Z: 0.68

PAY

Buy

54

out of 100

Grade: C-

Growth: 9.3Profit: 6.0Value: 5.7Quality: 9.0
Piotroski: 4/9Altman Z: 6.30
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ORCLSignificantly Overvalued (-42.8%)

Margin of Safety

-42.8%

Fair Value

$105.48

Current Price

$149.16

$43.68 premium

UndervaluedFair: $105.48Overvalued
PAYUndervalued (+42.9%)

Margin of Safety

+42.9%

Fair Value

$42.98

Current Price

$32.30

$10.68 discount

UndervaluedFair: $42.98Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ORCL6 strengths · Avg: 9.0/10
Market CapQuality
$432.88B10/10

Mega-cap, among the largest globally

Operating MarginProfitability
36.2%10/10

Strong operational efficiency at 36.2%

Return on EquityProfitability
28.3%9/10

Every $100 of equity generates 28 in profit

Profit MarginProfitability
25.4%9/10

Keeps 25 of every $100 in revenue as profit

PEG RatioValuation
0.868/10

Growing faster than its price suggests

Revenue GrowthGrowth
20.6%8/10

Revenue surging 20.6% year-over-year

PAY4 strengths · Avg: 9.5/10
EPS GrowthGrowth
81.8%10/10

Earnings expanding 81.8% YoY

Debt/EquityHealth
0.0110/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
6.3010/10

Safe zone — low bankruptcy risk

Revenue GrowthGrowth
28.8%8/10

Revenue surging 28.8% year-over-year

Areas to Watch

ORCL4 concerns · Avg: 2.8/10
Price/BookValuation
11.4x4/10

Trading at 11.4x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-5.40B2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
0.682/10

Distress zone — elevated risk

PAY2 concerns · Avg: 2.5/10
Profit MarginProfitability
6.2%3/10

6.2% margin — thin

P/E RatioValuation
52.3x2/10

Premium valuation, high expectations priced in

Comparative Analysis Report

WallStSmart Research

Bull Case : ORCL

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

Bull Case : PAY

The strongest argument for PAY centers on EPS Growth, Debt/Equity, Altman Z-Score. Revenue growth of 28.8% demonstrates continued momentum.

Bear Case : ORCL

The primary concerns for ORCL are Price/Book, Piotroski F-Score, Free Cash Flow. Debt-to-equity of 2.34 is elevated, increasing financial risk.

Bear Case : PAY

The primary concerns for PAY are Profit Margin, P/E Ratio. A P/E of 52.3x leaves little room for execution misses.

Key Dynamics to Monitor

ORCL carries more volatility with a beta of 1.73 — expect wider price swings.

PAY is growing revenue faster at 28.8% — sustainability is the question.

PAY generates stronger free cash flow (40M), providing more financial flexibility.

Monitor SOFTWARE - INFRASTRUCTURE industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ORCL scores higher overall (76/100 vs 54/100), backed by strong 25.4% margins and 20.6% revenue growth. PAY offers better value entry with a 42.9% margin of safety. Both earn "Strong Buy" and "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.

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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Paymentus Holdings, Inc.

TECHNOLOGY · SOFTWARE - INFRASTRUCTURE · USA

Paymentus Holdings, Inc. provides electronic bill submission and payment services. The company is headquartered in Redmond, Washington with additional offices in the United States, Canada, and India.

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