WallStSmart

Oracle Corporation (ORCL)vsResearch Frontiers Incorporated (REFR)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Oracle Corporation generates 5714848% more annual revenue ($64.08B vs $1.12M). ORCL leads profitability with a 25.3% profit margin vs -182.4%. ORCL appears more attractively valued with a PEG of 1.04. ORCL earns a higher WallStSmart Score of 74/100 (B).

ORCL

Strong Buy

74

out of 100

Grade: B

Growth: 8.0Profit: 9.0Value: 4.7Quality: 2.5
Piotroski: 2/9Altman Z: 0.59

REFR

Avoid

13

out of 100

Grade: F

Growth: 5.3Profit: 2.0Value: 5.7Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ORCLSignificantly Overvalued (-42.4%)

Margin of Safety

-42.4%

Fair Value

$113.34

Current Price

$161.39

$48.05 premium

UndervaluedFair: $113.34Overvalued
REFRUndervalued (+88.2%)

Margin of Safety

+88.2%

Fair Value

$8.81

Current Price

$0.94

$7.87 discount

UndervaluedFair: $8.81Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ORCL6 strengths · Avg: 9.2/10
Market CapQuality
$464.17B10/10

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

REFR0 strengths · Avg: 0/10

No standout strengths identified

Areas to Watch

ORCL4 concerns · Avg: 3.3/10
P/E RatioValuation
29.0x4/10

Moderate valuation

Price/BookValuation
13.8x4/10

Trading at 13.8x book value

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-11.48B2/10

Negative free cash flow — burning cash

REFR4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$33.01M3/10

Smaller company, higher risk/reward

PEG RatioValuation
3.152/10

Expensive relative to growth rate

Price/BookValuation
31.3x2/10

Trading at 31.3x book value

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 : REFR

REFR has a balanced fundamental profile.

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 : REFR

The primary concerns for REFR are EPS Growth, Market Cap, PEG Ratio.

Key Dynamics to Monitor

ORCL profiles as a growth stock while REFR is a turnaround play — different risk/reward profiles.

ORCL carries more volatility with a beta of 1.60 — expect wider price swings.

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

REFR generates stronger free cash flow (-466,091), providing more financial flexibility.

Bottom Line

ORCL scores higher overall (74/100 vs 13/100), backed by strong 25.3% margins and 21.7% revenue growth. REFR offers better value entry with a 88.2% margin of safety. Both earn "Strong Buy" and "Avoid" 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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Research Frontiers Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Research Frontiers Incorporated develops and markets technology and devices to control the flow of light globally. The company is headquartered in Woodbury, New York.

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