Operational Costs Compared: SG&A Analysis of Microsoft Corporation and Oracle Corporation

A Decade of SG&A: Microsoft vs. Oracle

In the ever-evolving tech industry, operational efficiency is key to maintaining a competitive edge. Over the past decade, Microsoft Corporation and Oracle Corporation have demonstrated contrasting strategies in managing their Selling, General, and Administrative (SG&A) expenses. From 2014 to 2024, Microsoft's SG&A expenses have surged by approximately 56%, reflecting its aggressive expansion and investment in new technologies. In contrast, Oracle's SG&A expenses have remained relatively stable, with a modest increase of around 14% over the same period.

Key Insights

• Microsoft's Growth: Microsoft's SG&A expenses peaked in 2024, reaching over 3.2 times Oracle's expenses in 2014, highlighting its expansive growth strategy.
• Oracle's Stability: Oracle's expenses have shown a steady trend, with a slight uptick in 2023, indicating a focus on maintaining operational efficiency.

These trends underscore the distinct paths these tech giants have taken in navigating the competitive landscape.