{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-380280","form_type":"8-K","ticker":"MSFT","cik":"0000789019","company_name":"MICROSOFT CORP","filed_at":"2026-09-02T20:30:24+00:00","discovered_at":"2026-09-02T20:31:10.348631+00:00","generated_at":"2026-09-02T20:31:27.138132+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"low","headline":"Microsoft to adopt two-reportable-segment structure (Agents & Infra, Devices & Consumer) in FY27","bullets":["Effective FY2027, Microsoft will report two segments: Agents and Infra, and Devices and Consumer.","Presentation materials with summary financials and historical data on updated basis posted to IR website.","No specific financial figures available from exhibit text excerpt."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-380280","json":"https://secwatch.observer/filing/0001193125-26-380280.json","markdown":"https://secwatch.observer/filing/0001193125-26-380280.md","text":"https://secwatch.observer/filing/0001193125-26-380280.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/789019/000119312526380280/0001193125-26-380280-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/789019/000119312526380280/d291965d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-02T20:31:27.138132+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"}