secwatch.observer — SEC 8-K summary
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Issuer:     MICROSOFT CORP (MSFT)
CIK:        0000789019
Form:       8-K
Filed at:   2026-01-28T23:59:59+00:00
Accession:  0001193125-26-027198
Event type: earnings
Sentiment:  positive
Materiality: 0.85
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/789019/000119312526027198/0001193125-26-027198-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/789019/000119312526027198/msft-20260128.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-027198

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer