Oracle EVP & Chief Accounting Officer Sells $399K in Common Stock Post-Vesting

Executive Summary

On September 23, 2026, Oracle Corporation (NYSE: ORCL) filed a Form 4 for Maria Smith, Executive Vice President and Chief Accounting Officer. The filing details restricted stock unit (RSU) vesting, shares withheld for tax obligations, and an open market sale of common stock.

Transaction Breakdown

1. RSU Vesting & Settlement:

   • September 19, 2026: Acquired 11,934 shares upon RSU settlement at $0.00.
   • September 20, 2026: Acquired 5,506 shares upon RSU settlement at $0.00.
   • Total Acquired: 17,440 shares.

2. Tax Withholding (Code F):

   • September 21, 2026: Disposed of 6,230 shares at $147.61 per share ($919,610.30).
   • September 21, 2026: Disposed of 2,875 shares at $147.61 per share ($424,378.75).
   • Total Withheld for Taxes: 9,105 shares ($1,343,989.05 total value).

3. Open Market Sale (Code S):

   • September 22, 2026: Sold 2,631 shares at $151.70 per share, generating gross proceeds of $399,122.70.

Ownership Overview

• Pre-Activity Balance: 58,653 shares
• Net Change: +5,704 shares directly held
• Post-Transaction Holdings: 64,357 shares of common stock held directly, plus 23,868 remaining unvested RSUs.

Market & Trading Significance

• Significance Level: Low
• The transactions represent routine equity compensation management. Maria Smith retained a net addition of 5,704 shares after accounting for tax withholdings and the open market sale, growing her overall direct equity ownership by approximately 9.7%.