Form 4: Oracle Executive's RSU Vesting and Tax Withholding

Oracle's EVP, Chief Accounting Officer, Maria Smith, reported the vesting of restricted stock units and subsequent share disposition for tax purposes.

Summary

• Maria Smith, Oracle's Executive Vice President and Chief Accounting Officer, reported transactions involving Oracle Corp (ORCL) common stock.
• On December 5, 2025, Smith acquired 11,016 shares of common stock upon the vesting of restricted stock units (RSUs) at a price of $0.
• Concurrently, 5,740 shares of common stock were disposed of at a price of $214.33 per share to satisfy tax withholding obligations related to the RSU vesting.
• Following these transactions, Maria Smith directly beneficially owns 52,359 shares of Oracle common stock.
• Each restricted stock unit represents the right to receive one share of common stock upon settlement.
• The restricted stock units vest in four equal annual installments, beginning on the first anniversary of the grant date.

Sentiment

Score: 5

Explanation: The filing reports a routine insider transaction related to executive compensation (RSU vesting and tax withholding), which is a neutral event for the company's operational or financial outlook.

Positives

• The vesting of 11,016 restricted stock units demonstrates continued executive compensation and retention, aligning management's interests with shareholders.

Negatives

• A disposition of 5,740 shares occurred, reducing the executive's direct holdings, although this was for tax liability purposes rather than a discretionary sale.

Future Outlook

This filing does not contain forward-looking statements or guidance regarding the company's future financial performance or strategic direction.

Industry Context

This is a routine insider transaction filing, common across all publicly traded companies, reflecting executive compensation practices rather than specific industry trends or competitive positioning.

Related Party Transactions

• The reported transactions are between an executive officer (Maria Smith) and the issuer (Oracle Corp), which are considered related party dealings in the context of insider compensation.

Stakeholder Impact

• Shareholders: The transaction is a routine compensation event and is unlikely to have a significant direct impact on shareholder value.
• Employees: Reflects standard executive compensation practices, which may influence broader compensation strategies within the company.

Next Steps

• The remaining restricted stock units will continue to vest in four equal annual installments, beginning on the first anniversary of their grant date, as per the original RSU agreement.

Key Dates

Keywords

Oracle, ORCL, Maria Smith, SEC Form 4, Insider Transaction, Restricted Stock Units, RSU Vesting, Executive Compensation, Share Disposition, Tax Withholding