WallStSmart

Booking Holdings Inc (BKNG)vsOracle Corporation (ORCL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 131% more annual revenue ($64.08B vs $27.69B). ORCL leads profitability with a 25.3% profit margin vs 22.2%. BKNG appears more attractively valued with a PEG of 0.73. BKNG earns a higher WallStSmart Score of 76/100 (B+).

BKNG

Strong Buy

76

out of 100

Grade: B+

Growth: 8.7Profit: 9.5Value: 6.7Quality: 7.5
Piotroski: 4/9Altman Z: 4.05

ORCL

Strong Buy

71

out of 100

Grade: B

Growth: 8.0Profit: 9.0Value: 4.0Quality: 2.5
Piotroski: 2/9Altman Z: 0.59
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

BKNGUndervalued (+8.9%)

Margin of Safety

+8.9%

Fair Value

$188.04

Current Price

$165.93

$22.11 discount

UndervaluedFair: $188.04Overvalued
ORCLSignificantly Overvalued (-71.0%)

Margin of Safety

-71.0%

Fair Value

$113.80

Current Price

$195.95

$82.15 premium

UndervaluedFair: $113.80Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BKNG6 strengths · Avg: 9.7/10
Return on EquityProfitability
225.7%10/10

Every $100 of equity generates 226 in profit

EPS GrowthGrowth
240.0%10/10

Earnings expanding 240.0% YoY

Debt/EquityHealth
-3.4610/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
4.0510/10

Safe zone — low bankruptcy risk

Market CapQuality
$132.72B9/10

Large-cap with strong market position

Profit MarginProfitability
22.2%9/10

Keeps 22 of every $100 in revenue as profit

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$559.65B10/10

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

Revenue GrowthGrowth
21.7%8/10

Revenue surging 21.7% year-over-year

EPS GrowthGrowth
24.5%8/10

Earnings expanding 24.5% YoY

Areas to Watch

BKNG0 concerns · Avg: 0/10

No major concerns identified

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
34.9x4/10

Premium valuation, high expectations priced in

Price/BookValuation
16.8x4/10

Trading at 16.8x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-11.48B2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : BKNG

The strongest argument for BKNG centers on Return on Equity, EPS Growth, Debt/Equity. Profitability is solid with margins at 22.2% and operating margin at 25.0%. Revenue growth of 16.2% demonstrates continued momentum.

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.

Bear Case : BKNG

No major red flags identified for BKNG, but monitor valuation.

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.

Key Dynamics to Monitor

ORCL carries more volatility with a beta of 1.54 — expect wider price swings.

ORCL is growing revenue faster at 21.7% — sustainability is the question.

BKNG generates stronger free cash flow (3.1B), providing more financial flexibility.

Monitor TRAVEL SERVICES industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BKNG scores higher overall (76/100 vs 71/100), backed by strong 22.2% margins and 16.2% revenue growth. 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.

Booking Holdings Inc

CONSUMER CYCLICAL · TRAVEL SERVICES · USA

Booking Holdings Inc. is an American travel technology company organized in Delaware and based in Norwalk, Connecticut, that owns and operates several travel fare aggregators and travel fare metasearch engines including namesake and flagship Booking.com, Priceline.com, Agoda.com, Kayak.com, Cheapflights, Rentalcars.com, Momondo, and OpenTable.

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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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