Microsoft recasts three-year financials for new segment structure
Microsoft is recasting its consolidated financial statements for each of the three years in the period ended June 30, 2026 to reflect a segment reporting realignment announced in September 2026. The new structure creates an Agents and Infra segment, bringing together applications and agents, the multi-model system and Azure infrastructure, and a Devices and Consumer segment comprising key consumer offerings. Microsoft says the recast is informational, is not a restatement, does not amend its audited 2026 Form 10...
Key takeaways
Segment structure: Microsoft created the Agents and Infra and Devices and Consumer segments.
Reporting scope: The recast covers each of the three years in the period ended June 30, 2026.
Effective period: The segment changes will be reflected in information reviewed by the chief operating decision maker beginning in fiscal year 2027.
Recast treatment: Microsoft states that the updates do not represent a restatement of previously issued financial statements.
10-K treatment: The filing does not amend the audited consolidated financial statements or modify other disclosures in the 2026 Form 10-K.
Financial information: Updates to Part I, Item 1, Part II, Item 7 and Part II, Item 8 of the 2026 Form 10-K are incorporated through Exhibit 99.1.
Subsequent developments: Microsoft directs readers to its Form 10-Q for the quarter ended September 30, 2026 for developments after the 2026 Form 10-K.
Disclosure changes
- Segment reporting structure
Beginning in fiscal year 2027, the information regularly provided to and reviewed by the chief operating decision maker will reflect the Agents and Infra and Devices and Consumer segments. Microsoft recast the consolidated financial statements for the three years in the period ended June 30, 2026 to conform to the segment changes, with the updates presented through Exhibit 99.1.
The new segments will be used for resource allocation and performance assessment beginning in fiscal year 2027.
Primary source
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