Microsoft Corp Announces New FY27 Reporting Segments

What Happened
Microsoft posted presentation materials on its Investor Relations website titled “FY27 Segments and Investor Metrics” on September 2, 2026 and filed an 8‑K (Regulation FD disclosure). The company announced it will manage and report financial results beginning in fiscal year 2027 under two reportable segments: Agents and Infra, and Devices and Consumer. The presentation includes a description of the updated reporting structure and summary financial information and historical data prepared on a basis consistent with the new structure.

Key Details

• Announcement date: September 2, 2026 (presentation posted to Investor Relations; furnished as Exhibit 99.1).
• New reportable segments: (1) Agents and Infra and (2) Devices and Consumer.
• Effective period: reporting and management structure will be used beginning in fiscal year 2027.
• The presentation includes summary and historical financial information on a basis consistent with the new segments; the exhibit is furnished under Reg FD and is not deemed “filed” for Section 18 purposes.

Why It Matters
This is a change to how Microsoft will present revenue, operating results and other investor metrics going forward — important for evaluating future quarterly and annual results by segment. Historical data provided on a consistent basis can help with comparisons, but investors should review the company’s presentation and future filings to understand how revenue and expenses are allocated between the two new segments. Note this is a reporting and management-structure change, not an announced transaction such as a merger or divestiture.