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Markets Edge · Intelligence Desk JOHNNIE BLUE

S&P Global Holds Oracle at BBB+ Despite Ratio Breach on $104B Debt Stack

Rating agency's published thresholds suggest Oracle crossed into speculative territory months ago. The call did not move.

Published September 25, 2026 Source Fortune From the chopped neck
Subject on the desk
S&P Global / Oracle / Credit Rating Divergence
GRAPHITE · September 25, 2026
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JOHNNIE BLUE · September 25, 2026

S&P Global Holds Oracle at BBB+ Despite Ratio Breach on $104B Debt Stack

Rating agency's published thresholds suggest Oracle crossed into speculative territory months ago. The call did not move.

Source Fortune ↗

S&P Global Ratings affirmed Oracle at BBB+ in its latest review, maintaining the software company's investment-grade status on a debt load that now exceeds $104 billion. According to Fortune's analysis of S&P's own published methodology documents, Oracle's leverage ratios have crossed below the thresholds the agency typically associates with that rating tier. The affirmation came without qualitative override language in the public rating action.

Oracle's adjusted debt-to-EBITDA sits near 3.8x as of the January fiscal quarter, per company filings. S&P's own guidance pegs BBB+ range at 2.5x to 3.0x for technology infrastructure companies with Oracle's business-model characteristics. The company's funds-from-operations-to-debt ratio has fallen to 18%, below the 20% to 25% band S&P historically cited for that rating category. Neither metric has triggered a downgrade review. S&P declined to comment on specific ratio application when contacted by Fortune.

The gap matters because Oracle sits at the edge of a cliff with $22 billion in index consequences. A single-notch downgrade to BBB would leave the company one step from junk. Two notches—to BBB-minus—triggers automatic exclusion from investment-grade corporate bond indices that hold roughly $9 trillion in assets under passive management. Those funds do not exercise discretion; they sell on downgrade day. The spread between Oracle's current 4.3% yield on ten-year paper and the 6.1% junk-tier equivalent represents $1.9 billion in annual interest expense on the existing stack. CFO Safra Catz has financed the company's cloud infrastructure buildout and share buybacks almost entirely with debt since 2018, adding $47 billion in gross issuance over that span.

S&P's qualitative adjustment authority allows the agency to override quantitative signals when business quality or market position justifies it. Oracle's 53% operating margin and $22 billion in contracted future revenue provide that argument. But the agency has not published qualitative language to explain the gap between the numbers and the rating. Moody's downgraded Oracle to Baa2—equivalent to S&P's BBB—in April 2023, citing the same leverage path. Fitch holds Oracle at BBB+, matching S&P, but noted in its last review that the rating assumes leverage improvement to 3.3x by fiscal 2026. Oracle has not guided to that outcome in public filings.

Allocators should track Oracle's fiscal Q3 results on March 10, when the company will update cloud infrastructure capex guidance. Management has signaled $20 billion in data-center spending for fiscal 2025, which implies continued debt issuance unless free cash flow accelerates past the $11 billion run rate from last year. S&P's next scheduled review lands in June. Any methodology clarification before that date would constitute an unscheduled signal. The $180 billion investment-grade corporate ETF complex has added $14 billion in Oracle exposure since September, per State Street flow data. Those positions assume the rating holds.

S&P publishes its corporate rating criteria in 47-page methodology documents updated every eighteen months. The most recent version, from November 2023, contains the ratio ranges Fortune cited. The agency has not amended that guidance since Oracle's debt crossed $100 billion in August.

The takeaway
S&P's Oracle affirmation holds despite the company's leverage breaching the agency's stated BBB+ thresholds, creating $22B in index risk.
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