---
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"
generated_at: "2026-05-17T01:47:26.259061+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Microsoft Q1 rev $77.7B, EPS $3.72 beat; OpenAI partnership restructured with $135B stake

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-256310
- JSON: https://secwatch.observer/filing/0001193125-25-256310.json
- Plain text: https://secwatch.observer/filing/0001193125-25-256310.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.