NEW YORK (TheStreet) -- Shares of Oracle Corp (ORCL) - Get Report are up 2.34% to $43.37 in afternoon trading Monday, one day ahead of the computer technology company's fiscal third quarter earnings report, expected to be released Tuesday after the market closes. 

Analysts are expecting the company to post earnings of 68 cents per share, matching the 68 cents it reported a year ago.

Oracle is expected to report revenue of $9.47 billion for the quarter, higher compared to the $9.32 billion in sales it posted in the same quarter of last year.

TheStreet's Jim Cramer says Oracle is the stock to watch on Tuesday, because its earnings report can set the tone for technology stocks worldwide.

Last Friday, Cramer said on CNBC's Mad Money that Oracle is a company that's aggressively stealing business from the cloud.

Cramer warned, "Be prepared for lots of estimate revisions based on the strong dollar."

Analysts expect currency headwinds, tougher competition in the cloud business, as well as high costs from recent acquisitions to impact Oracle's fiscal third quarter earnings. 

Redwood City, CA-based Oracle is a provider of enterprise software and computer hardware products and services.

The company operates through various segments, including new software licenses and cloud software subscriptions, cloud infrastructure-as-a-service, software license updates and product support, hardware systems products, hardware systems support, and services business.

Separately, TheStreet Ratings team rates ORACLE CORP as a Buy with a ratings score of A. TheStreet Ratings Team has this to say about their recommendation:

"We rate ORACLE CORP (ORCL) a BUY. This is based on the convergence of positive investment measures, which should help this stock outperform the majority of stocks that we rate. The company's strengths can be seen in multiple areas, such as its revenue growth, reasonable valuation levels, increase in stock price during the past year, largely solid financial position with reasonable debt levels by most measures and expanding profit margins. We feel these strengths outweigh the fact that the company shows weak operating cash flow."

Highlights from the analysis by TheStreet Ratings Team goes as follows:

• Despite its growing revenue, the company underperformed as compared with the industry average of 10.3%. Since the same quarter one year prior, revenues slightly increased by 3.5%. This growth in revenue does not appear to have trickled down to the company's bottom line, displaying stagnant earnings per share.
• ORACLE CORP reported flat earnings per share in the most recent quarter. This company has reported somewhat volatile earnings recently. But, we feel it is poised for EPS growth in the coming year. During the past fiscal year, ORACLE CORP increased its bottom line by earning $2.39 versus $2.26 in the prior year. This year, the market expects an improvement in earnings ($2.95 versus $2.39).
• ORCL's debt-to-equity ratio of 0.68 is somewhat low overall, but it is high when compared to the industry average, implying that the management of the debt levels should be evaluated further. Even though the debt-to-equity ratio shows mixed results, the company's quick ratio of 4.09 is very high and demonstrates very strong liquidity.
• Compared to where it was a year ago today, the stock is now trading at a higher level, regardless of the company's weak earnings results. Turning our attention to the future direction of the stock, it goes without saying that even the best stocks can fall in an overall down market. However, in any other environment, this stock still has good upside potential despite the fact that it has already risen in the past year.
• You can view the full analysis from the report here: ORCL Ratings Report