WallStSmart

IREN Ltd (IREN)vsOracle Corporation (ORCL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 8363% more annual revenue ($64.08B vs $757.10M). IREN leads profitability with a 51.5% profit margin vs 25.3%. ORCL appears more attractively valued with a PEG of 0.98. ORCL earns a higher WallStSmart Score of 76/100 (B+).

IREN

Buy

57

out of 100

Grade: C

Growth: 10.0Profit: 5.5Value: 7.3Quality: 7.5
Piotroski: 4/9Altman Z: 1.08

ORCL

Strong Buy

76

out of 100

Grade: B+

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

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

IRENUndervalued (+42.4%)

Margin of Safety

+42.4%

Fair Value

$67.39

Current Price

$41.12

$26.27 discount

UndervaluedFair: $67.39Overvalued
ORCLUndervalued (+40.3%)

Margin of Safety

+40.3%

Fair Value

$246.56

Current Price

$147.09

$99.47 discount

UndervaluedFair: $246.56Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

IREN4 strengths · Avg: 9.3/10
Profit MarginProfitability
51.5%10/10

Keeps 52 of every $100 in revenue as profit

Revenue GrowthGrowth
59.0%10/10

Revenue surging 59.0% year-over-year

Return on EquityProfitability
20.5%9/10

Every $100 of equity generates 21 in profit

EPS GrowthGrowth
42.9%8/10

Earnings expanding 42.9% YoY

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$430.49B10/10

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

Areas to Watch

IREN4 concerns · Avg: 2.8/10
P/E RatioValuation
28.7x4/10

Moderate valuation

Debt/EquityHealth
1.533/10

Elevated debt levels

PEG RatioValuation
4.062/10

Expensive relative to growth rate

Free Cash FlowQuality
$-208.96M2/10

Negative free cash flow — burning cash

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
27.9x4/10

Moderate valuation

Price/BookValuation
12.6x4/10

Trading at 12.6x 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

The strongest argument for IREN centers on Profit Margin, Revenue Growth, Return on Equity. Profitability is solid with margins at 51.5% and operating margin at -45.8%. Revenue growth of 59.0% 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 : IREN

The primary concerns for IREN are P/E Ratio, Debt/Equity, PEG Ratio. 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 carries more volatility with a beta of 4.32 — expect wider price swings.

IREN is growing revenue faster at 59.0% — sustainability is the question.

IREN generates stronger free cash flow (-209M), providing more financial flexibility.

Monitor CAPITAL MARKETS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ORCL scores higher overall (76/100 vs 57/100), backed by strong 25.3% margins and 21.7% revenue growth. IREN offers better value entry with a 42.4% 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.

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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