WallStSmart

Mastercard Inc (MA)vsOracle Corporation (ORCL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 95% more annual revenue ($64.08B vs $32.79B). MA leads profitability with a 45.7% profit margin vs 25.3%. ORCL appears more attractively valued with a PEG of 0.95. ORCL earns a higher WallStSmart Score of 76/100 (B+).

MA

Strong Buy

70

out of 100

Grade: B

Growth: 8.0Profit: 8.5Value: 10.0Quality: 6.0
Piotroski: 6/9Altman Z: 4.08

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

MAUndervalued (+33.1%)

Margin of Safety

+33.1%

Fair Value

$751.54

Current Price

$502.76

$248.78 discount

UndervaluedFair: $751.54Overvalued
ORCLUndervalued (+40.2%)

Margin of Safety

+40.2%

Fair Value

$244.26

Current Price

$146.02

$98.24 discount

UndervaluedFair: $244.26Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MA6 strengths · Avg: 9.3/10
Market CapQuality
$445.26B10/10

Mega-cap, among the largest globally

Profit MarginProfitability
45.7%10/10

Keeps 46 of every $100 in revenue as profit

Operating MarginProfitability
57.7%10/10

Strong operational efficiency at 57.7%

Altman Z-ScoreHealth
4.0810/10

Safe zone — low bankruptcy risk

Revenue GrowthGrowth
17.6%8/10

17.6% revenue growth

EPS GrowthGrowth
24.2%8/10

Earnings expanding 24.2% YoY

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$423.04B10/10

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
0.958/10

Growing faster than its price suggests

Revenue GrowthGrowth
21.7%8/10

Revenue surging 21.7% year-over-year

Areas to Watch

MA4 concerns · Avg: 3.3/10
PEG RatioValuation
1.604/10

Expensive relative to growth rate

P/E RatioValuation
30.2x4/10

Premium valuation, high expectations priced in

Return on EquityProfitability
2.1%3/10

ROE of 2.1% — below average capital efficiency

Price/BookValuation
58.1x2/10

Trading at 58.1x book value

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
27.7x4/10

Moderate valuation

Price/BookValuation
12.5x4/10

Trading at 12.5x 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 : MA

The strongest argument for MA centers on Market Cap, Profit Margin, Operating Margin. Profitability is solid with margins at 45.7% and operating margin at 57.7%. Revenue growth of 17.6% 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 : MA

The primary concerns for MA are PEG Ratio, P/E Ratio, Return on Equity. Debt-to-equity of 2.45 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

ORCL carries more volatility with a beta of 1.65 — expect wider price swings.

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

MA generates stronger free cash flow (4.8B), providing more financial flexibility.

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

Bottom Line

ORCL scores higher overall (76/100 vs 70/100), backed by strong 25.3% margins and 21.7% revenue growth. MA offers better value entry with a 33.1% margin of safety. 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.

Mastercard Inc

FINANCIAL SERVICES · CREDIT SERVICES · USA

Mastercard Incorporated is an American multinational financial services corporation headquartered in the Mastercard International Global Headquarters in Purchase, New York. The Global Operations Headquarters is located in O'Fallon, Missouri, a municipality of St. Charles County, Missouri. Throughout the world, its principal business is to process payments between the banks of merchants and the card-issuing banks or credit unions of the purchasers who use the Mastercard brand debit, credit and prepaid cards to make purchases. Mastercard Worldwide has been a publicly traded company since 2006.

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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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