Apple Inc. or Oracle Corporation: Who Manages SG&A Costs Better?

Apple vs. Oracle: A Decade of SG&A Management

In the ever-evolving tech industry, managing Selling, General, and Administrative (SG&A) expenses is crucial for maintaining profitability. Over the past decade, Apple Inc. and Oracle Corporation have demonstrated contrasting approaches to SG&A cost management. From 2014 to 2024, Apple's SG&A expenses have surged by approximately 117%, reflecting its aggressive expansion and marketing strategies. In contrast, Oracle's SG&A costs have increased by a modest 14%, showcasing a more conservative fiscal approach.

Apple's peak in 2024, with expenses reaching over 26 billion, highlights its commitment to innovation and market dominance. Meanwhile, Oracle's expenses, peaking in 2023, suggest a strategic focus on efficiency and cost control. This comparison not only underscores the distinct business models of these tech giants but also offers insights into their long-term strategic priorities. As the tech landscape continues to shift, understanding these financial dynamics is key for investors and industry analysts alike.