WallStSmart

IREN Ltd (IREN)vsOracle Corporation (ORCL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 8364% more annual revenue ($64.08B vs $757.07M). ORCL leads profitability with a 25.3% profit margin vs 0.2%. ORCL appears more attractively valued with a PEG of 1.24. ORCL earns a higher WallStSmart Score of 71/100 (B).

IREN

Hold

43

out of 100

Grade: D

Growth: 6.0Profit: 3.0Value: 3.0Quality: 6.0
Piotroski: 4/9Altman Z: 1.08

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

Intrinsic value data unavailable for IREN.

ORCLSignificantly Overvalued (-68.5%)

Margin of Safety

-68.5%

Fair Value

$114.49

Current Price

$192.95

$78.46 premium

UndervaluedFair: $114.49Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

IREN0 strengths · Avg: 0/10

No standout strengths identified

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$545.76B10/10

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

IREN4 concerns · Avg: 3.5/10
Revenue GrowthGrowth
0.0%4/10

0.0% revenue growth

EPS GrowthGrowth
0.4%4/10

0.4% earnings growth

Return on EquityProfitability
0.1%3/10

ROE of 0.1% — below average capital efficiency

Profit MarginProfitability
0.2%3/10

0.2% margin — thin

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
34.0x4/10

Premium valuation, high expectations priced in

Price/BookValuation
16.5x4/10

Trading at 16.5x 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 : IREN

IREN has a balanced fundamental profile.

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 : IREN

The primary concerns for IREN are Revenue Growth, EPS Growth, Return on Equity. A P/E of 70.5x leaves little room for execution misses. Debt-to-equity of 1.53 is elevated, increasing financial risk.

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

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

IREN carries more volatility with a beta of 4.18 — expect wider price swings.

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

IREN generates stronger free cash flow (-920M), providing more financial flexibility.

Bottom Line

ORCL scores higher overall (71/100 vs 43/100), backed by strong 25.3% margins and 21.7% revenue growth. Both earn "Strong Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

IREN Ltd

FINANCIAL SERVICES · CAPITAL MARKETS · USA

IREN Limited (Ticker: IREN) is a vertically integrated data-center and digital infrastructure company traded on the Nasdaq. Headquartered in Sydney, Australia, it develops, owns and operates large-scale, renewable-powered data centers across North America that support Bitcoin mining, AI cloud services, and high-performance computing workloads. Originally known as Iris Energy Limited before rebranding in 2024, IREN combines its energy infrastructure and computing platforms to generate revenue from cryptocurrency mining and increasingly from GPU-powered AI cloud offerings. The company has secured significant power capacity and major customer contracts as it pivots toward AI data-center growth while maintaining its legacy mining business.

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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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