WallStSmart

Oracle Corporation (ORCL)vsPayPay Corporation American Depository Shares (PAYP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

PayPay Corporation American Depository Shares generates 455% more annual revenue ($355.53B vs $64.08B). PAYP leads profitability with a 31.3% profit margin vs 25.3%. PAYP trades at a lower P/E of 19.5x. ORCL earns a higher WallStSmart Score of 76/100 (B+).

ORCL

Strong Buy

76

out of 100

Grade: B+

Growth: 8.0Profit: 9.0Value: 10.0Quality: 2.5
Piotroski: 2/9Altman Z: 0.59

PAYP

Buy

58

out of 100

Grade: C

Growth: 8.7Profit: 6.5Value: 6.7Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ORCLUndervalued (+41.6%)

Margin of Safety

+41.6%

Fair Value

$256.22

Current Price

$149.68

$106.54 discount

UndervaluedFair: $256.22Overvalued
PAYPSignificantly Overvalued (N/A)

Margin of Safety

N/A

Fair Value

$49.14

Current Price

$19.90

$29.24 premium

UndervaluedFair: $49.14Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$448.27B10/10

Mega-cap, among the largest globally

Return on EquityProfitability
57.6%10/10

Every $100 of equity generates 58 in profit

Operating MarginProfitability
32.7%10/10

Strong operational efficiency at 32.7%

Profit MarginProfitability
25.3%9/10

Keeps 25 of every $100 in revenue as profit

PEG RatioValuation
0.988/10

Growing faster than its price suggests

Revenue GrowthGrowth
21.7%8/10

Revenue surging 21.7% year-over-year

PAYP5 strengths · Avg: 8.8/10
Profit MarginProfitability
31.3%10/10

Keeps 31 of every $100 in revenue as profit

Free Cash FlowQuality
$332.06B10/10

Generating 332.1B in free cash flow

Operating MarginProfitability
24.8%8/10

Strong operational efficiency at 24.8%

Revenue GrowthGrowth
23.9%8/10

Revenue surging 23.9% year-over-year

EPS GrowthGrowth
27.3%8/10

Earnings expanding 27.3% YoY

Areas to Watch

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
28.0x4/10

Moderate valuation

Price/BookValuation
12.8x4/10

Trading at 12.8x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-11.48B2/10

Negative free cash flow — burning cash

PAYP1 concerns · Avg: 3.0/10
Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : ORCL

The strongest argument for ORCL centers on Market Cap, Return on Equity, Operating Margin. Profitability is solid with margins at 25.3% and operating margin at 32.7%. Revenue growth of 21.7% demonstrates continued momentum.

Bull Case : PAYP

The strongest argument for PAYP centers on Profit Margin, Free Cash Flow, Operating Margin. Profitability is solid with margins at 31.3% and operating margin at 24.8%. Revenue growth of 23.9% demonstrates continued momentum.

Bear Case : ORCL

The primary concerns for ORCL are P/E Ratio, Price/Book, Piotroski F-Score. Debt-to-equity of 4.15 is elevated, increasing financial risk.

Bear Case : PAYP

The primary concerns for PAYP are Return on Equity.

Key Dynamics to Monitor

PAYP is growing revenue faster at 23.9% — sustainability is the question.

PAYP generates stronger free cash flow (332.1B), providing more financial flexibility.

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

Bottom Line

ORCL scores higher overall (76/100 vs 58/100), backed by strong 25.3% margins and 21.7% revenue growth. 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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PayPay Corporation American Depository Shares

TECHNOLOGY · SOFTWARE - INFRASTRUCTURE · USA

PayPay Corporation, a financial technology company, provides a digital finance platform with services that inlclude easy-to-use payments and other financial services in Japan. The company is headquartered in Shinjuku, Japan.

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