Compare Stocks › C vs ORCL

Citigroup Inc. (C) vs Oracle Corporation (ORCL): Which Is the Better Buy in 2026?

As of 2026-11-01, C is undervalued at $123, with a DCF intrinsic value of $636 and a margin of safety of 81%. ORCL is undervalued at $131, with an intrinsic value of $385 and a margin of safety of 66%. Of the two, C has the wider margin of safety.

Citigroup Inc.

$122.64

ORCL

Oracle Corporation

$130.67

Rewards

★Citigroup Inc. scores 83/100 on the Economic Moat Score (Wide Moat), with revenue predictability as the strongest competitive dimension.
★PEG ratio of 0.51 suggests the stock is undervalued relative to its growth rate — paying less than 1x for each unit of earnings growth.

ORCL

★Gross margin of 64.0% indicates strong pricing power — typical of businesses with significant intellectual property or brand strength.
★Return on equity has consistently exceeded 20% over 4 years, indicating efficient use of shareholder capital.
★Each dollar of retained earnings has created $3.80 of earning power — management is an exceptional capital allocator.

Risks

⚠Gross margin of 0.0% is low, suggesting a competitive or commodity-like market with limited pricing power.
⚠Buybacks have been poorly timed — 3 out of 4 years involved repurchases at relatively expensive valuations.
⚠Altman Z-Score of 0.20 places the company in the distress zone — financial patterns resemble those of companies that experienced bankruptcy.

ORCL

⚠Despite buyback spending, shares outstanding increased in 3 out of 4 years — stock-based compensation is offsetting repurchases.
⚠High leverage (1.97x net debt/equity) combined with thin interest coverage (-1.0x) poses financial risk.
⚠Altman Z-Score of 1.57 places the company in the distress zone — financial patterns resemble those of companies that experienced bankruptcy.

Key Valuation Metrics

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ORCL

Valuation

N/A

Free Cash Flow

$-45.85B

N/A

FCF Yield

-11.58%

11.95

Trailing P/E

20.48

9.37

Forward P/E

11.84

Quality & Moat

2.75%

ROIC

8.55%

9.35%

ROE

41.19%

0.00%

Gross Margin

63.96%

0.51

PEG Ratio

0.73

Balance Sheet Safety

N/A

Net Debt / Equity

1.97

N/A

Interest Coverage

N/A

Net Debt / EBITDA

3.84

2.19%

Dividend Yield

1.53%

C: 4Ties: 1ORCL: 3

CORCL

Historical Fundamentals

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Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation. The dashed forward point is the forward P/E — today's price ÷ analyst consensus EPS.

ORCL

$1 Retained Earnings Test

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$5.69

created per $1 retained over 3 years

Exceptional Value Creator

Σ Retained

$20.43B

Δ Market Cap

+$116.31B

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

ORCL

$3.60

created per $1 retained over 3 years

Exceptional Value Creator

Σ Retained

$25.08B

Δ Market Cap

+$90.30B

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Discounted Cash Flow (DCF) Analysis

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80.7% Margin of Safety

Price is 80.7% below estimated fair value

Current Price: $122.64

Strongly undervalued

Fairly valued

Strongly overvalued

Fair Value: $635.94

Strongly undervalued

Undervalued

Fairly valued

Overvalued

Strongly overvalued

ORCL

66.0% Margin of Safety

Price is 66.0% below estimated fair value

Current Price: $130.67

Strongly undervalued

Fairly valued

Strongly overvalued

Fair Value: $384.55

Strongly undervalued

Undervalued

Fairly valued

Overvalued

Strongly overvalued

Reverse DCF — Market-Implied Growth

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Requires positive FCF to compute implied growth rate.

ORCL

Requires positive FCF to compute implied growth rate.

Economic Moat Score

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83/100

Wide Moat

70+ Wide · 40-69 Narrow · <40 None

Wide moat driven primarily by revenue predictability. Margin Stability is the area most vulnerable to competitive pressure.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.

ORCL

67/100

Narrow Moat

70+ Wide · 40-69 Narrow · <40 None

Narrow moat with revenue predictability as the key competitive advantage. Improving reinvestment efficiency would strengthen the moat.

Forensic Accounting

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-2.11

Possible Manipulator

Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

ORCL

-2.58

Unlikely Manipulator

Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Ownership Breakdown

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Insiders 0.3%Institutions 83.2%Retail & Other 16.5%

No. of Institutional Holders3,412

High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.

ORCL

Insiders 38.4%Institutions 43.5%Retail & Other 18.1%

No. of Institutional Holders4,494

High insider ownership aligns management incentives with shareholders. Institutional concentration can indicate smart-money conviction but also crowding risk.

Insider Buying Activity

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Buys (3M)

Buys (12M)

No open market insider purchases found.

Open market purchases · includes direct & indirect ownership · excludes option exercises

ORCL

Buys (3M)

Buys (12M)

Total value (12M): $3.48M

RUSCKOWSKI STEPHEN H

Director

$3.48M

@ $139.35 · 2026-09-29

FAIRHEAD RONA ALISON

Director

$112,258

@ $233.87 · 2025-07-07

MOORMAN CHARLES W IV

Director

$947,913

@ $172.35 · 2025-02-12

Open market purchases · includes direct & indirect ownership · excludes option exercises

Open market purchases · includes direct & indirect ownership · excludes option exercises.

Insider Selling Activity

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Sells (3M)

Sells (12M)

Total value (12M): $15.56M

DUGAN JOHN CUNNINGHAM

Director

$265,260

@ $125.30 · 2026-05-08

GILES NICOLE M.

Officer

$1.68M

@ $131.80 · 2026-04-15

SKYLER EDWARD

Officer

$3.29M

@ $131.41 · 2026-04-15

MASON MARK A.L.

Chief Financial Officer

$416,045

@ $114.71 · 2026-02-20

LUCHETTI GONZALO

Officer

$2.30M

@ $115.03 · 2026-02-12

HABNER PAMELA

Officer

$3.49M

@ $117.26 · 2026-02-12

GILES NICOLE M.

Officer

$2.00M

@ $119.04 · 2026-02-11

GARG SUNIL

Officer

$2.13M

@ $118.49 · 2026-02-11

HENRY PETER B

Director

$271,209

@ $90.40 · 2025-07-16

DUGAN JOHN CUNNINGHAM

Director

$301,493

@ $68.26 · 2025-04-30

SKYLER EDWARD

Officer

$2.93M

@ $82.41 · 2025-02-14

MASON MARK A.L.

Chief Financial Officer

$4.86M

@ $83.21 · 2025-02-14

LUCHETTI GONZALO

Officer

$1.33M

@ $81.36 · 2025-02-13

KHALIQ SYED SHAHMIR

Officer

$2.45M

@ $81.70 · 2025-02-13

WECHTER SARA

Officer

$1.23M

@ $81.01 · 2025-02-13

SELVAKESARI ANAND

Chief Operating Officer

$2.43M

@ $81.10 · 2025-02-13

MCINTOSH BRENT

Officer

$1.62M

@ $81.22 · 2025-02-13

HENRY PETER B

Director

$909,675

@ $69.97 · 2024-11-11

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

ORCL

Sells (3M)

Sells (12M)

Total value (12M): $85.34M

SMITH MARIA

Officer

$399,123

@ $151.70 · 2026-09-22

SICILIA MICHAEL D

Chief Executive Officer

$3.42M

@ $151.59 · 2026-09-22

SICILIA MICHAEL D

Chief Executive Officer

$1.52M

@ $139.94 · 2026-09-16

HENLEY JEFFREY O

Officer and Director

$63.66M

@ $159.16 · 2026-06-24

LEVEY STUART A

Officer

$2.64M

@ $176.19 · 2026-04-16

MAGOUYRK CLAYTON M

Chief Executive Officer

$1.55M

@ $155.23 · 2026-02-09

KEHRING DOUGLAS A

Officer

$6.82M

@ $194.89 · 2026-01-15

HURA MARK

Officer

$2.95M

@ $196.89 · 2025-12-24

SELIGMAN NAOMI O

Director

$437,064

@ $196.61 · 2025-12-23

MAGOUYRK CLAYTON M

Chief Executive Officer

$1.93M

@ $192.52 · 2025-12-19

SMITH MARIA

Officer

$2.80M

@ $280.31 · 2025-10-23

MAGOUYRK CLAYTON M

Chief Executive Officer

$11.07M

@ $276.64 · 2025-10-21

LEVEY STUART A

Officer

$5.93M

@ $300.00 · 2025-10-10

SELIGMAN NAOMI O

Director

$641,958

@ $288.91 · 2025-09-26

SICILIA MICHAEL D

Officer

$10.87M

@ $321.16 · 2025-09-23

SICILIA MICHAEL D

Officer

$5.12M

@ $313.60 · 2025-09-16

MAGOUYRK CLAYTON M

President

$6.31M

@ $297.11 · 2025-09-12

SICILIA MICHAEL D

Officer

$4.04M

@ $254.48 · 2025-08-05

SELIGMAN NAOMI O

Director

$770,656

@ $233.32 · 2025-07-16

SMITH MARIA

Officer

$2.33M

@ $232.99 · 2025-07-03

CATZ SAFRA A

Chief Executive Officer

$267.24M

@ $212.01 · 2025-06-27

CATZ SAFRA A

Chief Executive Officer

$794.64M

@ $212.50 · 2025-06-26

CATZ SAFRA A

Chief Executive Officer

$764.01M

@ $206.77 · 2025-06-23

MAGOUYRK CLAYTON M

Officer

$3.21M

@ $214.10 · 2025-06-17

CONRADES GEORGE HENRY

Director

$1.74M

@ $213.49 · 2025-06-17

SELIGMAN NAOMI O

Director

$428,562

@ $149.53 · 2025-05-05

SELIGMAN NAOMI O

Director

$291,620

@ $145.81 · 2025-04-02

CATZ SAFRA A

Chief Executive Officer

$705.46M

@ $185.40 · 2025-01-24

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives.

🎭 Mr. Market's Mood

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😐Neutral(49/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

ORCL

😨Fear(33/100)

"Market is pessimistic — investigate whether fears are temporary or structural"

Composite sentiment score based on market signals. Inspired by Buffett’s "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

⚖️ Buffett Signal

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⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (49)

ORCL

⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Fear (33)

View C Full Analysis View ORCL Full Analysis

Frequently Asked Questions: C vs ORCL

Is Citigroup Inc. or Oracle Corporation more undervalued in 2026?▼

Based on our discounted cash flow model, C trades at a 80.7% margin of safety (intrinsic value $636 vs. price $123), compared to ORCL's 66.0% margin of safety (intrinsic $385 vs. $131).

Which stock has a wider economic moat, Citigroup Inc. or Oracle Corporation?▼

C scores 83/100 (Wide moat), while ORCL scores 67/100 (Narrow moat). The moat score measures competitive advantage durability across ROIC consistency, margin stability, revenue predictability, and reinvestment efficiency.

Is Citigroup Inc. in financial distress?▼

C's Altman Z-Score of 0.2 places it in the Distress zone, signaling elevated bankruptcy risk. ORCL scores 1.6 (Distress zone). The Altman Z-Score is a five-factor model that predicts insolvency within two years; scores below 1.81 indicate significant distress.

Which stock has higher return on invested capital, Citigroup Inc. or Oracle Corporation?▼

ORCL earns 8.5% ROIC versus C's 2.7%. A higher ROIC means the company generates more profit per dollar of capital employed, a hallmark of durable competitive advantage in Buffett-style analysis.

Which dividend is safer, Citigroup Inc.'s or Oracle Corporation's?▼

ORCL's dividend earns a safety score of 79/100 (Safe), compared to C's 79/100 (Safe). ORCL has raised its dividend for 3 consecutive years.