---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-027198"
form_type: "8-K"
ticker: "MSFT"
cik: "0000789019"
company_name: "MICROSOFT CORP"
filed_at: "2026-01-28T23:59:59+00:00"
generated_at: "2026-05-16T07:14:11.113323+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Microsoft Q2 FY2026 revenue $81.3B (+17%); GAAP EPS $5.16 (+60%)

## Summary
- GAAP net income $38.5B vs $24.1B a year ago; non-GAAP net income $30.9B (+23%).
- Microsoft Cloud revenue $51.5B (+26%); Azure revenue up 39% constant currency.
- Commercial remaining performance obligation surged 110% to $625B.
- Returned $12.7B to shareholders via dividends and buybacks, up 32% YoY.
- Non-GAAP excludes $7.6B net gain on OpenAI investments in the quarter.

## SEC filing metadata
- accession: 0001193125-26-027198
- form_type: 8-K
- ticker: MSFT
- cik: 0000789019
- company_name: MICROSOFT CORP
- filed_at: 2026-01-28T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/789019/000119312526027198/0001193125-26-027198-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/789019/000119312526027198/msft-20260128.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-027198
- JSON: https://secwatch.observer/filing/0001193125-26-027198.json
- Plain text: https://secwatch.observer/filing/0001193125-26-027198.txt

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