01—Abstract
Summary
Summary of the 8-K filed October 28, 2026. Cited figures are marked; the original filing is the authoritative source.
Microsoft Corporation (MSFT) has filed a Form 8-K on October 28, 2026, to recast previously reported financial information related to changes in its segment reporting structure.
These changes, effective from fiscal year 2027, align the company's reporting segments with its internal management structure. The two new primary segments are 'Agents and Infra' (encompassing Azure, Microsoft 365 cloud, productivity and server licensing, industry solutions, and frontier/support services) and 'Devices and Consumer' (covering search and advertising, Xbox, and Windows OEM and devices). This filing is primarily for informational purposes to reflect these segment changes retrospectively in the company's financial statements for the three years ended June 30, 2026, as presented in its 2026 Form 10-K.
It's important to note that this filing does not represent a restatement of previously issued financial statements, nor does it reflect any events occurring after the filing of the 2026 Form 10-K. Investors should consult the company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2026, for subsequent developments.
02—Key points
Key Highlights
- Microsoft is updating its segment reporting structure to align with its current business management, effective fiscal year 2027.
- The new segments are 'Agents and Infra' and 'Devices and Consumer'.
- The 'Agents and Infra' segment includes Azure, Microsoft 365 cloud, productivity and server licensing, industry solutions, and frontier & support services.
- The 'Devices and Consumer' segment includes search and advertising, Xbox, and Windows OEM and devices.
- This 8-K filing recasts prior period financial information (FY2024-2026) to reflect these segment changes.
- This filing is for informational purposes and does not constitute a restatement of previously issued financial statements.
- Investors should refer to the latest Form 10-Q for financial information subsequent to the 2026 Form 10-K.
03—Questions
Frequently Asked Questions
Why is Microsoft filing this Form 8-K?
Microsoft is filing this 8-K to report changes in its segment reporting structure. These changes align the company's reporting segments with how it currently manages its business, effective for fiscal year 2027. The filing recasts previously reported financial information for fiscal years 2024 through 2026 to reflect these new segment definitions.
What are the new operating segments?
The two new operating segments are 'Agents and Infra' and 'Devices and Consumer'. The 'Agents and Infra' segment combines applications, agents, multi-model systems, and Azure infrastructure. The 'Devices and Consumer' segment includes key consumer offerings.
Does this filing change Microsoft's previously reported financial results?
No, this filing does not represent a restatement of previously issued financial statements. It is a recast of certain previously reported amounts to conform to the new segment reporting structure for informational purposes. The underlying financial results remain as previously reported, but are now presented under the new segment classifications.
What should investors focus on after reviewing this filing?
Investors should understand that the segment reporting has changed, which will affect how financial performance is analyzed going forward. They should also note that this filing only recasts historical data and does not contain new operational or financial performance information beyond the segment reclassification. For the most up-to-date financial and operational information, investors should refer to Microsoft's latest Quarterly Report on Form 10-Q.
04—Continue