{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-256310","form_type":"8-K","ticker":"MSFT","cik":"0000789019","company_name":"MICROSOFT CORP","filed_at":"2025-10-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.167430+00:00","generated_at":"2026-05-17T01:47:26.259061+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Microsoft Q1 rev $77.7B, EPS $3.72 beat; OpenAI partnership restructured with $135B stake","bullets":["Revenue $77.7B (+18%), operating income $38.0B (+24%); GAAP EPS $3.72 (+13%), non-GAAP EPS $4.13 (+23%).","Microsoft Cloud revenue $49.1B (+26%); commercial RPO up 51% to $392B; Azure revenue up 40%.","OpenAI partnership restructured: Microsoft holds ~27% stake valued at $135B, IP rights extended through 2032.","OpenAI to purchase additional $250B of Azure services; Microsoft can pursue AGI independently.","Returned $10.7B to shareholders via dividends and share repurchases."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-256310","json":"https://secwatch.observer/filing/0001193125-25-256310.json","markdown":"https://secwatch.observer/filing/0001193125-25-256310.md","text":"https://secwatch.observer/filing/0001193125-25-256310.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/789019/000119312525256310/0001193125-25-256310-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/789019/000119312525256310/msft-20251028.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T01:47:26.259061+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}