Microsoft Corporation (MSFT)

Negative yoy D&A while ORCL is 1.85%. Joel Greenblatt would note a short-term EPS advantage unless competitor invests for future advantage.

Negative yoy deferred tax while ORCL stands at 62.42%. Joel Greenblatt would consider near-term tax obligations but a possible advantage if competitor's deferrals become a burden later.

Less SBC growth vs. ORCL's 4.27%, indicating lower equity issuance. David Dodd would confirm the firm still retains key staff.

Negative yoy working capital usage while ORCL is 136.07%. Joel Greenblatt would see more free cash if revenue remains unaffected, giving a short-term advantage.

Both yoy AR lines negative, with ORCL at -3068.52%. Martin Whitman would suspect an overall sector lean approach or softer demand.

Inventory shrinking or stable vs. ORCL's 80.43%, indicating lean supply management. David Dodd would confirm no demand shortfall.

Lower AP growth vs. ORCL's 523.03%, indicating prompt payments. David Dodd would confirm no lost opportunity in interest-free credit if expansions are underfunded.

Lower 'other working capital' growth vs. ORCL's 179.80%. David Dodd would see fewer unexpected short-term demands on cash.

Lower 'other non-cash' growth vs. ORCL's 202.56%, indicating steadier reported figures. David Dodd would confirm no missed necessary write-downs or gains.

Both yoy lines negative, with ORCL at -62.23%. Martin Whitman would suspect a cyclical or broad capital spending slowdown in the niche.

Negative yoy acquisition while ORCL stands at 99.37%. Joel Greenblatt sees potential short-term cash advantage unless competitor’s deals yield big synergy.

Some yoy expansion while ORCL is negative at -38.75%. John Neff sees competitor possibly refraining from new investments or liquidating existing ones for immediate cash.

We have some outflow growth while ORCL is negative at -233.33%. John Neff sees competitor possibly pulling back more aggressively from minor expansions or intangible invests.

We have mild expansions while ORCL is negative at -54.27%. John Neff sees competitor possibly divesting or pausing expansions more aggressively.

Debt repayment growth of 50.43% while ORCL is zero at 0.00%. Bruce Berkowitz sees a mild advantage that can reduce interest costs unless expansions demand capital here.

We slightly raise equity while ORCL is negative at -34.97%. John Neff sees competitor possibly preserving share count or buying back shares.

We have some buyback growth while ORCL is negative at -0.80%. John Neff sees a short-term advantage in boosting EPS unless expansions hamper competitor.