In Q4'26, Oracle's total operating expenses reached 5.1B USD, with R&D Expenses at 2.6B USD and SG&A Expenses at 2.5B USD. From Q1'24 to Q4'26, both R&D and SG&A expenses showed gradual upward trends with some quarterly fluctuations, as R&D grew from 2.2B USD to 2.6B USD while SG&A rose from 2.4B USD to 2.5B USD, with the most notable increases occurring in Q4'25 when both categories peaked before moderating in subsequent quarters.