# ORACLE CORPORATION JAPAN: business model and financials

> Latest period: FY ending May 2026, non-consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第41期(2025/06/01－2026/05/31) (S100YY0V)
> Page: https://vizora.meequs.com/en/company/oracle-japan
> Retrieved: 2026-09-30T21:04:24.598Z

## Company

Oracle Japan, founded in 1985, is a company in PCs & Peripherals listed on TSE Standard. It has 2,097 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | ORACLE CORPORATION JAPAN |
| Ticker | 4716 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/4716.T) |
| Listing | TSE Standard |
| Head office | 東京都港区北青山二丁目5番8号 |
| Representative (per filing) | 代表執行役 法務室 マネージング・カウンシル 内海 寛子(戸籍上の氏名:名嘉 寛子) |
| Founded | Oct 1985 |
| Share capital | ¥25.3B |
| Employees (consolidated) | 2,097 |
| Average salary (parent only) | ¥13M |
| Fiscal year end | May |
| Website | www.oracle.com (https://www.oracle.com/) |
| Corporate number | 4010401078085 |
| EDINET | E05027 |
| Industries (Vizora) | PCs & Peripherals, Cloud & Data Centers, IT Services & System Integration, Software & SaaS |

> Profile source: annual securities report (S100YY0V, filed 2026-08-21). As of filing

## Five-axis industry profile

Primary industry: Software & SaaS (2026-05-31)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Revenue growth | 33.8 | 105 |
| Profitability | 87.2 | 145 |
| Cash conversion | 32.4 | 128 |
| Efficiency | 42.4 | 145 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 86% of Oracle Japan's sales come from Cloud and software, with Services and Hardware making up much of the rest.
- Out of every ¥100 of sales, about ¥31 is left as operating profit.
- Revenue changed +8.2% from the prior year, operating profit +3.4%.

## Company structure

- Segment revenue mix: Cloud and software 85.8%、Services 9.0%、Hardware 5.3%
- Revenue → net income: ¥285073000000 → ¥63537000000
- Net income → operating cash flow: ¥63537000000 → ¥74707000000（difference ¥11170000000）
- Main uses of operating cash flow: CapEx ¥2135000000 / dividends ¥24378000000 / buybacks ¥2000000
- Change in cash: ¥18351000000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥285.1B |  |
| Operating income | ¥89.8B | Margin 31.5% |
| Net income | ¥63.5B | Margin 22.3% |
| Free cash flow | ¥72.6B |  |
| Largest business | Cloud and software | of segment revenue 85.8% |
| Employees (consolidated) | 2,097 |  |
| EPS | ¥495.97 |  |
| Diluted EPS | ¥495.94 |  |
| Book value per share | ¥1597.24 |  |
| Equity ratio | 55.6% |  |
| Shares outstanding | 128,312,571 |  |
| Treasury shares | 14,000 |  |
| Shareholders | 16,986 |  |
| Average salary (parent only) | ¥13M | Filing company only |
| Cash ratio | 23.1% | Cash ÷ revenue 29.8% |
| Vs. industry median margin | +26.2 pp | Cloud & Data Centers |
| ROE | 34.5% | Derived from disclosed figures |
| ROA | 18.6% | Derived from disclosed figures |

## Notable figures

- FY2026, one segment accounts for 94% of positive segment profit
- FY2026, operating income keeps 31 per ¥100 of revenue
- FY2026, employees -7% while operating income rose 3%

## What changed in 5 years

| Metric | FY ending May 2021 | FY ending May 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥208523000000 | ¥285073000000 | +36.7% |
| Operating income | ¥70904000000 | ¥89795000000 | +26.6% |
| Operating margin | 34.0% | 31.5% | -2.5 pp |
| Employees | 2,407 people | 2,097 people | -12.9% |
| Cash and equivalents | ¥53964000000 | ¥84968000000 | +57.5% |

### Change in segment revenue mix

Span: FY ending May 2021 → FY ending May 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| クラウド＆ライセンス → 事業再編・廃止 | 81.6% |
| ハードウェア・システムズ → 事業再編・廃止 | 8.2% |
| サービス → サービス | 9.0% |
| サービス → 事業再編・廃止 | 1.2% |
| 新設・再編 → クラウド・アンド・ソフトウェア | 85.8% |
| 新設・再編 → ハードウェア | 5.3% |

Segment revenue source references: 6 (derived)

## Business growth × margin

X-axis: segment revenue CAGR. Y-axis: latest operating margin. Bubble size: latest revenue. CAGR requires at least two comparable years.

| Segment | CAGR span | Revenue CAGR | Latest revenue | Operating margin | Source refs |
| --- | ---: | ---: | ---: | ---: | ---: |
| Cloud and software | — | — | ¥244481000000 | 38.1% | 2 |
| Services | 5 years | +3.8% | ¥25543000000 | 20.7% | 2 |
| Hardware | — | — | ¥15048000000 | 3.6% | 2 |

## Income statement（FY ending May 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 285,073 | 100.0% | S100YY0V |
| Cost of revenue | 156,738 | 55.0% | S100YY0V |
| Gross profit | 128,335 | 45.0% | S100YY0V |
| SG&A | 38,539 | 13.5% | S100YY0V |
| Operating income | 89,795 | 31.5% | S100YY0V |
| Ordinary income | 91,373 | 32.1% | S100YY0V |
| Pretax income | 91,376 | 32.1% | S100YY0V |
| Income tax | 27,839 | 9.8% | S100YY0V |
| Net income | 63,537 | 22.3% | S100YY0V |

## Per ¥100 of revenue（FY ending May 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 55 |
| SG&A | 14 |
| Operating income | 31 |
| (Ref.) Net income | 22 |

### Margin funnel

Gross margin 45.0% → Operating margin 31.5% → Net margin 22.3%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue and profit up
Revenue growth: +8.2%; Core profit growth: +3.4%
Growth quality: revenue-led
Operating leverage (core profit growth ÷ revenue growth): 0.42×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending May 2025 → FY ending May 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 263,510 | 285,073 | 21,563 | +8.2% |
| Gross profit | 121,387 | 128,335 | 6,948 | +5.7% |
| Operating income | 86,832 | 89,795 | 2,963 | +3.4% |
| Operating cash flow | 66,599 | 74,707 | 8,108 | +12.2% |
| Free cash flow | 64,635 | 72,572 | 7,937 | +12.3% |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending May 2020 | 211,357 | 68,865 | 32.6% | 47,686 | 42,309 | 41,601 | S100MBLG |
| FY ending May 2021 | 208,523 | 70,904 | 34.0% | 49,175 | 65,148 | 65,050 | S100P2NM |
| FY ending May 2022 | 214,691 | 73,213 | 34.1% | 51,182 | 53,091 | 52,696 | S100RQSH |
| FY ending May 2023 | 226,914 | 74,396 | 32.8% | 52,009 | 67,732 | 66,967 | S100U9K7 |
| FY ending May 2024 | 244,542 | 79,820 | 32.6% | 55,603 | 80,343 | 79,842 | S100WK81 |
| FY ending May 2025 | 263,510 | 86,832 | 33.0% | 60,725 | 66,599 | 64,635 | S100YY0V |
| FY ending May 2026 | 285,073 | 89,795 | 31.5% | 63,537 | 74,707 | 72,572 | S100YY0V |

## People and productivity（FY ending May 2026, non-consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥135.9M |
| Operating income per employee (consolidated) | ¥42.8M |
| Net income per employee (consolidated) | ¥30.3M |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 2,430 | 2,398 | 2,257 | 2,258 | 2,097 |
| Average salary (parent company) | ¥11.2M | ¥11.3M | ¥11.6M | ¥12.6M | ¥13M |
| Average age (parent company) | 43.4 years | 44.3 years | 44.2 years | 44.1 years | 45.3 years |
| Average tenure (parent company) | 8.6 years | 9.1 years | 9.9 years | 10.8 years | 11.6 years |

Year over year: Employees (consolidated) -7.1% · Revenue (consolidated) +8.2%

## Segments（FY ending May 2026, non-consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| Cloud and software | 244,481 | 85.8% | 93,145 | 38.1% |
| Hardware | 15,048 | 5.3% | 547 | 3.6% |
| Services | 25,543 | 9.0% | 5,281 | 20.7% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| Cloud and software | 85.8% | 94.1% | 8.4 | 38.1% |
| Hardware | 5.3% | 0.6% | -4.7 | 3.6% |
| Services | 9.0% | 5.3% | -3.6 | 20.7% |

Segment → industry: Hardware → PCs & Peripherals / Cloud and software → Cloud & Data Centers / Services → IT Services & System Integration / Cloud and software → Software & SaaS

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending May 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 74,707 | 26.2% | S100YY0V |
| Capital expenditure | 2,135 | 0.7% | S100YY0V |
| Free cash flow | 72,572 | 25.5% | 算出 |
| Investing cash flow | -32,129 | -11.3% | S100YY0V |
| Financing cash flow | -24,331 | -8.5% | S100YY0V |
| Dividends paid | 24,378 | 8.6% | S100YY0V |
| Share buyback | 2 | 0.0% | S100YY0V |
| Change in cash | 18,351 | 6.4% | S100YY0V |
| Cash and equivalents | 84,968 | 29.8% | S100YY0V |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 60,142 | 104,531 | 91,904 | 66,616 | 84,968 | S100U9K7, S100WK81, S100YY0V |
| Total assets | 236,868 | 281,015 | 340,159 | 316,403 | 368,416 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Net assets | 125,355 | 155,854 | 191,795 | 163,681 | 204,728 | S100U9K7, S100WK81, S100YY0V |
| Share capital | 25,067 | 25,111 | 25,175 | 25,225 | 25,253 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Property, plant and equipment | 35,796 | 34,973 | 34,236 | 34,820 | 35,900 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Intangible assets excluding goodwill | 1 | 1 | 0 | 0 | 0 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Investment securities | 36 | 36 | 36 | 36 | 36 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Current assets | 84,800 | 130,831 | 118,829 | 203,861 | 326,509 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Current liabilities | 111,512 | 125,161 | 148,363 | 152,722 | 163,687 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Total liabilities | 111,513 | 125,161 | 148,363 | 152,722 | 163,687 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Equity attributable to owners of parent | 125,243 | 155,768 | 191,735 | 163,639 | 204,697 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Retained earnings | 93,156 | 124,646 | 159,472 | 133,737 | 172,899 | S100RQSH, S100U9K7, S100WK81, S100YY0V |
| Treasury stock | -1,399 | -2,452 | -1,438 | -3,900 | -2,061 | S100RQSH, S100U9K7, S100WK81, S100YY0V |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 23% | S100YY0V |
| Property, plant and equipment | 10% | S100YY0V |
| Investment securities | 0% | S100YY0V |
| Other assets | 67% | S100YY0V |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 44% | S100YY0V |
| Equity | 56% | S100YY0V |
| Other liabilities | 0% | S100YY0V |

### Balance sheet history

| Metric | FY ending May 2022 | FY ending May 2023 | FY ending May 2024 | FY ending May 2025 | FY ending May 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 236,868 | 281,015 | 340,159 | 316,403 | 368,416 |
| Equity | 125,355 | 155,854 | 191,795 | 163,681 | 204,728 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 60,142 | 104,531 | 91,904 | 66,616 | 84,968 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 12.6% | S100YY0V |
| Fixed assets ÷ total assets | 9.7% | S100YY0V |
| Goodwill ÷ parent equity | — | —, S100YY0V |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 23.1% |
| Cash ÷ revenue | 29.8% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 83.2% |
| Cash vs. profit gap | 11,170 JPY mn (of net income 17.6%) |
| Shareholder returns / net income | 38.4% |
| Shareholder returns / FCF | 33.6% |
| Shareholder payments — dividends / net income | 38.4% |
| Shareholder payments — dividends / FCF | 33.6% |
| CapEx intensity (capex ÷ revenue) | 0.7% |
| Investing CF relative to operating CF | 43.0% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 23.8% | 0.91× | 21.6% | 1.89× | 40.9% | S100RQSH |
| 2023 | 22.9% | 0.88× | 20.1% | 1.84× | 37.0% | S100U9K7 |
| 2024 | 22.7% | 0.79× | 17.9% | 1.79× | 32.0% | S100WK81 |
| 2025 | 23.0% | 0.80× | 18.5% | 1.85× | 34.2% | S100YY0V |
| 2026 | 22.3% | 0.83× | 18.6% | 1.86× | 34.5% | S100YY0V |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| ORACLE JAPAN HOLDING,INC.(常任代理人 SMBC日興証券株式会社) | Major shareholder | 74.0% | 2026-05-31 |
| 日本マスタートラスト信託銀行株式会社（信託口） | Major shareholder | 3.8% | 2026-05-31 |
| STATE STREET BANK AND TRUST COMPANY 505001 | Major shareholder | 1.3% | 2026-05-31 |
| THE NOMURA TRUST AND BANKING CO., LTD. AS THE TRUSTEE OF REPURCHASE AGREEMENT MOTHER FUND | Major shareholder | 1.0% | 2026-05-31 |
| 株式会社日本カストディ銀行（信託口） | Major shareholder | 0.9% | 2026-05-31 |
| STATE STREET BANK AND TRUST COMPANY 505103 | Major shareholder | 0.7% | 2026-05-31 |
| SMBC日興証券株式会社 | Major shareholder | 0.5% | 2026-05-31 |
| THE BANK OF NEW YORK MELLON 140044 | Major shareholder | 0.5% | 2026-05-31 |
| 日本証券金融株式会社 | Major shareholder | 0.4% | 2026-05-31 |
| BNYM AS AGT/CLTS NON TREATY JASDEC | Major shareholder | 0.4% | 2026-05-31 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第41期(2025/06/01－2026/05/31) | S100YY0V | 2026-08-21 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YY0V,, |
| 有価証券報告書－第40期(2024/06/01－2025/05/31) | S100WK81 | 2025-08-20 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WK81,, |
| 有価証券報告書－第39期(2023/06/01－2024/05/31) | S100U9K7 | 2024-08-23 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100U9K7,, |
| 有価証券報告書－第38期(2022/06/01－2023/05/31) | S100RQSH | 2023-08-24 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RQSH,, |
| 有価証券報告書－第37期(令和3年6月1日－令和4年5月31日) | S100P2NM | 2022-08-24 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100P2NM,, |
| 有価証券報告書－第36期(令和2年6月1日－令和3年5月31日) | S100MBLG | 2021-08-20 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MBLG,, |

## Key alliances (from the filing's material contracts)

| Partner | Type | Description | Source |
| --- | ---: | ---: | ---: |
| NEC | Supply/OEM | 販売代理店契約（当社がソフト・ハード・クラウドを供給、NECが販売） | S100YY0V |
| 富士通 | Supply/OEM | 販売代理店契約（当社がソフト・ハード・クラウドを供給、富士通が販売） | S100YY0V |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).