Oracle (WBO:ORCL) Days Sales Outstanding: 50.77 (As of Aug. 2026) — Near Median

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WBO:ORCL Oracle Corp WBO:ORCL
87 GF Score
Price €130.10
GF Value €165.72
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Oracle Days Sales Outstanding?

Oracle WBO:ORCL -3.76% 87 Days Sales Outstanding is 50.77 as of Aug. 2026, which is 2% above its 10-year median of 49.66. GuruFocus rates WBO:ORCL with a GF Score™ of 87/100 and a GF Value™ of €165.72 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 2,774 Software companies, Oracle ranks better than 60.09% on this metric.

Oracle's average Accounts Receivable for the three months ended in Aug. 2026 was €9,354 Mil. Oracle's Revenue for the three months ended in Aug. 2026 was €16,811 Mil. Hence, Oracle's Days Sales Outstanding for the three months ended in Aug. 2026 was 50.77.

The historical rank and industry rank for Oracle's Days Sales Outstanding or its related term are showing as below:

WBO:ORCL' s Days Sales Outstanding Range Over the Past 10 Years
Min: 47.01   Med: 49.66   Max: 52.25
Current: 51.65

During the past 13 years, Oracle's highest Days Sales Outstanding was 52.25. The lowest was 47.01. And the median was 49.66.

WBO:ORCL's Days Sales Outstanding is ranked better than
60.09% of 2774 companies
in the Software industry
Industry Median: 60.435 vs WBO:ORCL: 51.65

Oracle's Days Sales Outstanding declined from Aug. 2025 (53.56) to Aug. 2026 (50.77).


Oracle  (WBO:ORCL) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Oracle Days Sales Outstanding Related Terms


Oracle Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Oracle's Days Sales Outstanding can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Oracle Days Sales Outstanding Chart

Oracle Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 48.88 45.91 51.22 50.86 51.94

Oracle Quarterly Data
Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26 Aug26
Days Sales Outstanding Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 53.56 51.93 53.69 49.79 50.77

WBO:ORCL vs PLTR, PANW, CRWD: Days Sales Outstanding Comparison

For the Software - Infrastructure subindustry, Oracle's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Oracle Days Sales Outstanding vs Software Industry

For the Software industry and Technology sector, Oracle's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Oracle's Days Sales Outstanding falls into.


WBO:ORCL
87GF Score
Oracle Corp WBO:ORCL
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Oracle Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Oracle's Days Sales Outstanding for the fiscal year that ended in May. 2026 is calculated as

Days Sales Outstanding (A: May. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: May. 2025 ) + Accounts Receivable (A: May. 2026 )) / count ) / Revenue (A: May. 2026 )*Days in Period
=( (7538.4276591059 + 8899.2673207935) / 2 ) / 57753.884034839*365
=8218.8474899497 / 57753.884034839*365
=51.94

Oracle's Days Sales Outstanding for the quarter that ended in Aug. 2026 is calculated as:

Days Sales Outstanding (Q: Aug. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: May. 2026 ) + Accounts Receivable (A: Aug. 2026 )) / count ) / Revenue (A: Aug. 2026 )*Days in Period
=( (8899.2673207935 + 9808.8842975207) / 2 ) / 16810.936365941*365 / 4
=9354.0758091571 / 16810.936365941*365 / 4
=50.77

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Sales Outstanding →
What does a Days Sales Outstanding of 50.77 mean?
Oracle (WBO:ORCL) has a Days Sales Outstanding of 50.77 as of Aug. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Oracle and its competitors. This is near median its historical median of 49.66. Over the past decade, Oracle's Days Sales Outstanding has ranged from 47.01 to 52.25. According to the industry distribution chart, Oracle ranks #1107 out of 2774 companies in the Software industry, placing it in the top 39.9%.
Is Oracle's Days Sales Outstanding too high?
Oracle's current Days Sales Outstanding of 50.77 is near median its 10-year median of 49.66. Over the past 10 years, this metric has ranged from a low of 47.01 to a high of 52.25. The Software industry median Days Sales Outstanding is 60.44. Oracle's value of 50.77 is 16% below this industry median. Based on the distribution chart, Oracle ranks #1107 out of 2774 companies in the Software industry, which is above the industry midpoint. Overall, Oracle has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Oracle's Days Sales Outstanding compare to PLTR and PANW?
According to the Software industry distribution chart, Oracle ranks #1107 out of 2774 companies for Days Sales Outstanding. This puts Oracle in the upper half of its industry. The industry median Days Sales Outstanding is 60.44. Oracle's value of 50.77 is 16% below this benchmark. Historically, Oracle's own Days Sales Outstanding has ranged from 47.01 to 52.25 over the past decade. While the company's 10-year median is 49.66 vs. the industry median of 60.44, Oracle has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Software company?
The median Days Sales Outstanding among Software companies is 60.44, based on 2,774 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Oracle's current Days Sales Outstanding of 50.77 is 16% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Oracle and its competitors. For the Software industry, the median Days Sales Outstanding is 60.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oracle's current Days Sales Outstanding is 50.77, which is near median its own 10-year median of 49.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oracle stock overvalued right now?
Based on GuruFocus' analysis, Oracle (WBO:ORCL) is currently considered Modestly Undervalued. The stock's GF Value™ is €165.72, compared to a current price of €130.10 — trading 21.5% below its estimated fair value. The current Days Sales Outstanding is 50.77, which is near median its 10-year median of 49.66 and 16% below the Software industry median of 60.44. Oracle's overall GF Score™ is 87/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Oracle (WBO:ORCL), the current Days Sales Outstanding is 50.77 as of Aug. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Oracle (WBO:ORCL) Overvalued in 2026?

Based on GuruFocus' analysis, Oracle stock appears to be undervalued. The current stock price of €130.10 is trading 21.5% below its estimated GF Value™ of €165.72. GuruFocus considers Oracle to be Modestly Undervalued.

Key valuation signals for WBO:ORCL:

  • Days Sales Outstanding: 50.77 (near median its 10-year median of 49.66)
  • GF Value™: €165.72 vs. price of €130.10 (21.5% below fair value)
  • GF Score™: 87/100 with 6 warning signs
  • Industry Position: 16% below the Software median (#1107 of 2774)

No single metric tells the full story. See the WBO:ORCL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oracle Business Description

Address 2300 Oracle Way, Austin, TX, USA, 78741
Oracle provides products and services that build, run, and support enterprise IT, delivered worldwide through flexible deployment models spanning cloud, on-premise, hybrid, and multicloud. Its offerings include Oracle Cloud Infrastructure (OCI), whose AI-optimized data centers have made it a major platform for AI training workloads; Oracle Cloud Applications, including Fusion ERP and HCM and NetSuite; the Oracle AI Database and middleware; and Exadata engineered systems and other hardware, plus support and professional services. Oracle reports three businesses: cloud and software, hardware, and services. Cloud revenue represented 51% of total revenue in fiscal 2026, up from 43% a year earlier, as customers migrate large installed bases of database and application workloads to Oracle Cloud. Customers include businesses of all sizes, government agencies, and educational institutions.
87GF Score

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Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€130.10
Price
€165.72
GF Value