tkalAI Capital Flows
Earnings deep dive · Tier B Hyperscalers & AI

Oracle Q4 FY26 — The Backlog Compounds, the Funding Bill Arrives

RPO grew $85B in a single quarter to $638B and OCI grew 93% — yet the stock fell double digits after hours, because FY26 capex landed at $55.7B, free cash flow stayed deeply negative, and the next $40B of funding includes a $20B equity sale.
Published · Post-print analysis · ORCL · For analysts covering AI infrastructure, hyperscaler capex, and the credit chain that funds it

The setup

Oracle printed Q4 FY26 (quarter ended ) after the close on , into a tape that had already turned skeptical — the stock had drifted below $200 in the sessions before the report and closed the day at $203.47, down about 1%. The question coming in was never demand. The $553B RPO number from Q3 had settled that. The question was conversion and cost: how fast does a half-trillion-dollar backlog become revenue, and what does it cost to build the datacenters that serve it?

The print answered the first question emphatically and the second one uncomfortably. RPO grew another $85 billion in the quarter, to $638 billion, and Cloud Infrastructure revenue grew 93%. But fiscal-year capex landed at $55.7 billion — above the roughly $50B the company had signaled earlier in the year (unverified on the prior guide figure; widely reported) — free cash flow stayed deeply negative for a fourth straight quarter, and the FY27 funding plan calls for another ~$40 billion, including the previously announced $20 billion at-the-market equity issuance. The stock fell roughly 13% in the after-hours session, trading near $177.50 as of 7:19pm ET (Robinhood real-time quote; unverified as a settled close — the number that matters is tomorrow's). A record print, sold hard.

Oracle Q4 FY26 Income Statement Q4 FY26 · quarter ended · GAAP · $ in billions Revenue $19.18B +21% Y/Y $9.91B +47% Y/Y Cloud OCI infrastructure and cloud applications $6.82B −2% Y/Y Software license support and on-premise license $1.52B +13% Y/Y Services $0.92B +9% Y/Y Hardware Gross profit $12.51B 65.2% margin Cost of revenue ($6.67B) 34.8% of revenue cloud & software $5.22B · services $1.16B · hardware $0.29B Operating profit $6.13B 32.0% margin +20% Y/Y Operating expenses ($6.38B) Net profit $4.30B 22.4% margin +26% Y/Y Tax ($1.07B) 19.9% of pre-tax Interest, net of non-operating income ($0.76B) $1.44B interest less $0.68B non-operating income R&D ($2.61B) 13.6% of revenue Sales & marketing ($2.07B) 10.8% of revenue Restructuring & other ($0.82B) 4.3% of revenue G&A ($0.44B) 2.3% of revenue Amortization of intangibles ($0.43B) 2.2% of revenue Source: Oracle Q4 FY26 8-K, Exhibit 99.1 · chart: tkal.news
Where Oracle's Q4 FY26 revenue dollar went: 65.2% survives the cost of delivering cloud, software, services and hardware, 32.0% survives operating expense, 22.4% lands as net income — with cloud now 52% of revenue. Oracle presents expenses by function with no gross-profit line; cost of revenue here is the cloud and software, hardware and services expense lines ($5,224M + $293M + $1,155M = $6,672M), and gross profit is revenue less that sum. Interest, net = $1,438M interest expense − $675M non-operating income, net: $6,133M − $763M − $1,066M = $4,304M. All lines GAAP, three months ended .

The numbers

Q4 total revenue was $19,184M, +21% year-over-year (+20% constant currency) — a record, and ahead of the ~$19.1B consensus (unverified consensus figure). The mix is the story it has been all year: total cloud $9,913M (+47%), inside which Cloud Infrastructure (IaaS) was $5,787M, +93% — accelerating from +84% in Q3, +68% in Q2, +55% in Q1 — and Cloud Applications (SaaS) was $4,126M, +10%. Legacy software declined 2% to $6,824M as on-premise migrates to cloud. OCI is now the company's largest and fastest line at once: a 93% grower that is 58% of total cloud revenue.

Profitability held its shape through the buildout. GAAP operating income was $6,133M (+20%, 32% margin); non-GAAP operating income a record $8,590M (+22%, 45% margin) — helped by "operating efficiency actions taken during the quarter," which is the polite rendering of an $823M restructuring charge, up from $83M a year ago. Non-GAAP EPS was $2.11, +24%; GAAP EPS $1.45, +21%. One footnote deserves its own sentence: Q4 results include one-time net investment gains (the Ampere chip business sale and Bloom Energy warrants among them), and ex-gains, Q4 non-GAAP EPS was $2.03 and FY26 non-GAAP EPS was $6.83, not $7.63. Against a ~$1.89 Street number (unverified), the operating beat is real but materially smaller than the headline.

The full year: revenue $67,357M, +17%; cloud $33,989M, +39%; operating cash flow a record $31,977M, +54%; capital expenditures $55,663M; free cash flow negative $23,686M. The balance sheet now carries the buildout's footprint: PP&E more than doubled in twelve months, from $43.5B to $100.0B; total borrowings stand at roughly $129.5B against $31.3B of cash; Q4 interest expense was $1,438M, +47% year-over-year. A mandatory convertible preferred raised ~$5.0B during the year and now collects dividends ahead of common shareholders — a small line ($81M in Q4) that didn't exist a year ago.

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