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Side-by-side financial comparison of Oracle Corporation (ORCL) and United Parcel Service (UPS). Click either name above to swap in a different company.
United Parcel Service is the larger business by last-quarter revenue ($21.2B vs $16.1B, roughly 1.3× Oracle Corporation). Oracle Corporation runs the higher net margin — 38.2% vs 4.1%, a 34.1% gap on every dollar of revenue. On growth, Oracle Corporation posted the faster year-over-year revenue change (14.2% vs -1.6%). United Parcel Service produced more free cash flow last quarter ($1.3B vs $-10.0B). Over the past eight quarters, Oracle Corporation's revenue compounded faster (10.0% CAGR vs -1.4%).
An oracle is a person or thing considered to provide insight, wise counsel or prophetic predictions, most notably including precognition of the future, inspired by deities. If done through occultic means, it is a form of divination.
United Parcel Service, Inc. (UPS) is an American multinational shipping & receiving and supply chain management company founded in 1907. Originally known as the American Messenger Company specializing in telegraphs, UPS has expanded to become a Fortune 500 company and one of the world's largest shipping couriers. UPS today is primarily known for its ground shipping services as well as the UPS Store, a retail chain which assists UPS shipments and provides tools for small businesses.
ORCL vs UPS — Head-to-Head
Income Statement — Q2 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $16.1B | $21.2B |
| Net Profit | $6.1B | $864.0M |
| Gross Margin | — | — |
| Operating Margin | 29.5% | — |
| Net Margin | 38.2% | 4.1% |
| Revenue YoY | 14.2% | -1.6% |
| Net Profit YoY | 94.7% | -27.2% |
| EPS (diluted) | $2.10 | $1.02 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q1 26 | — | $21.2B | ||
| Q4 25 | $16.1B | $24.5B | ||
| Q3 25 | $14.9B | $21.4B | ||
| Q2 25 | $15.9B | $21.2B | ||
| Q1 25 | $14.1B | $21.5B | ||
| Q4 24 | $14.1B | $25.3B | ||
| Q3 24 | $13.3B | $22.2B | ||
| Q2 24 | $14.3B | $21.8B |
| Q1 26 | — | $864.0M | ||
| Q4 25 | $6.1B | $1.8B | ||
| Q3 25 | $2.9B | $1.3B | ||
| Q2 25 | $3.4B | $1.3B | ||
| Q1 25 | $2.9B | $1.2B | ||
| Q4 24 | $3.2B | $1.7B | ||
| Q3 24 | $2.9B | $1.5B | ||
| Q2 24 | $3.1B | $1.4B |
| Q1 26 | — | — | ||
| Q4 25 | 29.5% | 10.5% | ||
| Q3 25 | 28.7% | 8.4% | ||
| Q2 25 | 32.1% | 8.6% | ||
| Q1 25 | 30.8% | 7.7% | ||
| Q4 24 | 30.0% | 11.6% | ||
| Q3 24 | 30.0% | 8.9% | ||
| Q2 24 | 32.8% | 8.9% |
| Q1 26 | — | 4.1% | ||
| Q4 25 | 38.2% | 7.3% | ||
| Q3 25 | 19.6% | 6.1% | ||
| Q2 25 | 21.5% | 6.0% | ||
| Q1 25 | 20.8% | 5.5% | ||
| Q4 24 | 22.4% | 6.8% | ||
| Q3 24 | 22.0% | 6.9% | ||
| Q2 24 | 22.0% | 6.5% |
| Q1 26 | — | $1.02 | ||
| Q4 25 | $2.10 | $2.10 | ||
| Q3 25 | $1.01 | $1.55 | ||
| Q2 25 | $1.19 | $1.51 | ||
| Q1 25 | $1.02 | $1.40 | ||
| Q4 24 | $1.10 | $2.00 | ||
| Q3 24 | $1.03 | $1.80 | ||
| Q2 24 | $1.11 | $1.65 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $19.2B | $5.8B |
| Total DebtLower is stronger | — | $23.7B |
| Stockholders' EquityBook value | $30.0B | — |
| Total Assets | $205.0B | $71.8B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $5.8B | ||
| Q4 25 | $19.2B | $5.9B | ||
| Q3 25 | $10.4B | $6.8B | ||
| Q2 25 | $10.8B | $6.3B | ||
| Q1 25 | $17.4B | $5.1B | ||
| Q4 24 | $10.9B | $6.3B | ||
| Q3 24 | $10.6B | $6.1B | ||
| Q2 24 | $10.5B | $6.5B |
| Q1 26 | — | $23.7B | ||
| Q4 25 | — | $23.5B | ||
| Q3 25 | — | $23.9B | ||
| Q2 25 | — | $23.8B | ||
| Q1 25 | — | $19.5B | ||
| Q4 24 | — | $19.4B | ||
| Q3 24 | — | $20.3B | ||
| Q2 24 | — | $20.2B |
| Q1 26 | — | — | ||
| Q4 25 | $30.0B | $16.2B | ||
| Q3 25 | $24.2B | $15.8B | ||
| Q2 25 | $20.5B | $15.8B | ||
| Q1 25 | $16.7B | $15.7B | ||
| Q4 24 | $13.7B | $16.7B | ||
| Q3 24 | $10.8B | $16.9B | ||
| Q2 24 | $8.7B | $17.0B |
| Q1 26 | — | $71.8B | ||
| Q4 25 | $205.0B | $73.1B | ||
| Q3 25 | $180.4B | $71.4B | ||
| Q2 25 | $168.4B | $70.9B | ||
| Q1 25 | $161.4B | $68.5B | ||
| Q4 24 | $148.5B | $70.1B | ||
| Q3 24 | $144.2B | $68.3B | ||
| Q2 24 | $141.0B | $69.4B |
| Q1 26 | — | — | ||
| Q4 25 | — | 1.45× | ||
| Q3 25 | — | 1.51× | ||
| Q2 25 | — | 1.51× | ||
| Q1 25 | — | 1.25× | ||
| Q4 24 | — | 1.16× | ||
| Q3 24 | — | 1.21× | ||
| Q2 24 | — | 1.19× |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $2.1B | — |
| Free Cash FlowOCF − Capex | $-10.0B | $1.3B |
| FCF MarginFCF / Revenue | -62.1% | 6.0% |
| Capex IntensityCapex / Revenue | 74.9% | 4.9% |
| Cash ConversionOCF / Net Profit | 0.34× | — |
| TTM Free Cash FlowTrailing 4 quarters | $-13.2B | $4.6B |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $2.1B | $3.3B | ||
| Q3 25 | $8.1B | $2.5B | ||
| Q2 25 | $6.2B | $348.0M | ||
| Q1 25 | $5.9B | $2.3B | ||
| Q4 24 | $1.3B | $3.3B | ||
| Q3 24 | $7.4B | $1.5B | ||
| Q2 24 | $6.1B | $2.0B |
| Q1 26 | — | $1.3B | ||
| Q4 25 | $-10.0B | $2.6B | ||
| Q3 25 | $-362.0M | $1.5B | ||
| Q2 25 | $-2.9B | $-775.0M | ||
| Q1 25 | $71.0M | $1.4B | ||
| Q4 24 | $-2.7B | $2.2B | ||
| Q3 24 | $5.1B | $655.0M | ||
| Q2 24 | $3.3B | $1.1B |
| Q1 26 | — | 6.0% | ||
| Q4 25 | -62.1% | 10.6% | ||
| Q3 25 | -2.4% | 7.1% | ||
| Q2 25 | -18.4% | -3.7% | ||
| Q1 25 | 0.5% | 6.7% | ||
| Q4 24 | -19.0% | 8.8% | ||
| Q3 24 | 38.5% | 2.9% | ||
| Q2 24 | 23.0% | 4.9% |
| Q1 26 | — | 4.9% | ||
| Q4 25 | 74.9% | 2.9% | ||
| Q3 25 | 57.0% | 4.5% | ||
| Q2 25 | 57.1% | 5.3% | ||
| Q1 25 | 41.5% | 4.1% | ||
| Q4 24 | 28.2% | 4.3% | ||
| Q3 24 | 17.3% | 3.8% | ||
| Q2 24 | 19.6% | 4.3% |
| Q1 26 | — | — | ||
| Q4 25 | 0.34× | 1.84× | ||
| Q3 25 | 2.78× | 1.89× | ||
| Q2 25 | 1.80× | 0.27× | ||
| Q1 25 | 2.02× | 1.95× | ||
| Q4 24 | 0.41× | 1.93× | ||
| Q3 24 | 2.54× | 0.97× | ||
| Q2 24 | 1.93× | 1.41× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
ORCL
| Software Support | $4.9B | 31% |
| Cloud Infrastructure | $4.1B | 25% |
| Cloud Applications | $3.9B | 24% |
| Services Business | $1.4B | 9% |
| Software License | $939.0M | 6% |
| Hardware Business | $776.0M | 5% |
UPS
| U.S. Domestic Package | $14.1B | 67% |
| International Package | $4.5B | 21% |
| Supply Chain Solutions | $2.5B | 12% |
