Oracle Corp EVP and Chief Accounting Officer Maria Smith filed a Form 4 with the SEC on October 27, 2026, disclosing the vesting of restricted stock units and a related share withholding transaction dated October 23, 2026.

Key Highlights

  • RSU vesting: Maria Smith acquired 8,926 shares of Oracle common stock on October 23, 2026, via an RSU settlement (transaction code M) at a price of $0.
  • Shares withheld for taxes: 4,673 shares were disposed of (transaction code F) at $125.54 per share to cover tax liability upon vesting.
  • Resulting direct ownership: Smith held 68,610 shares of Oracle common stock directly following the reported transactions.
  • Remaining RSU balance: 26,780 restricted stock units remain beneficially owned by Smith following the vesting event.
  • RSU vesting schedule: According to the filing, the restricted stock units vest in four equal annual installments, beginning on the first anniversary of the date of grant.
  • Issuer: Oracle Corp, listed as NASDAQ:ORCL, with Smith serving as EVP, Chief Accounting Officer.

Oracle Chief Accounting Officer Smith Reports RSU Vesting and Tax Withholding

According to the Form 4 filed on October 27, 2026, Maria Smith, Executive Vice President and Chief Accounting Officer of Oracle Corp (NASDAQ:ORCL), reported two non-derivative transactions occurring on October 23, 2026. First, Smith acquired 8,926 shares of Oracle common stock through the settlement of restricted stock units at a recorded price of $0, bringing her directly held share total to 73,283 before the associated tax withholding.

The filing further discloses that 4,673 shares were withheld at a price of $125.54 per share to satisfy tax liability arising from the RSU vesting event, designated as transaction code F. After this withholding, Smith's direct beneficial ownership in Oracle common stock stood at 68,610 shares, as reported in the filing.

On the derivative side, the filing shows that 8,926 restricted stock units were settled in connection with the vesting, reducing Smith's remaining RSU holdings to 26,780 units. Each restricted stock unit represents the right to receive one share of common stock at settlement, according to the filing's footnotes. The filing was signed by Aimee Weast as Attorney in Fact for Maria Smith under a power of attorney filed on January 4, 2023.

What Was Disclosed

Smith's Form 4 discloses the October 23, 2026, vesting of 8,926 Oracle restricted stock units, the withholding of 4,673 shares at $125.54 to cover taxes, and a resulting direct holding of 68,610 common shares with 26,780 RSUs remaining.