Microsoft Corp. (MSFT) Q2 2026 Financial Results Summary
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Microsoft (MSFT) Q2 2026 Financial Results Summary
Release Date: January 28, 2026
Microsoft Corp. has reported its financial results for the quarter ended December 31, 2025. Below is a summary of notable metrics and business highlights, along with comparisons to the same quarter of the previous fiscal year, FY2025.
Financial Performance:
- Total Revenue:
- Q2 2026: $81.3 billion
-
Growth: Increased 17% (15% growth in constant currency).
-
Operating Income:
- Q2 2026: $38.3 billion
-
Growth: Increased 21% (19% growth in constant currency).
-
Net Income (GAAP):
- Q2 2026: $38.5 billion
-
Growth: Increased 60%.
-
Net Income (Non-GAAP):
- Q2 2026: $30.9 billion
-
Growth: Increased 23% (21% growth in constant currency).
-
Diluted Earnings Per Share (EPS):
- GAAP:
- Q2 2026: $5.16
- Growth: Increased 60%.
- Non-GAAP:
- Q2 2026: $4.14
- Growth: Increased 24% (21% growth in constant currency).
Segment Performance:
- Microsoft Cloud Revenue:
- Q2 2026: $51.5 billion
-
Growth: Increased 26% (24% growth in constant currency).
-
Productivity and Business Processes:
- Revenue: $34.1 billion
- Growth: Increased 16% (14% growth in constant currency).
-
Highlights:
- Microsoft 365 Commercial cloud: Increased 17% (14% in constant currency).
- Microsoft 365 Consumer cloud: Increased 29% (27% in constant currency).
- LinkedIn revenue: Increased 11% (10% in constant currency).
- Dynamics 365 revenue: Increased 19% (17% in constant currency).
-
Intelligent Cloud:
- Revenue: $32.9 billion
- Growth: Increased 29% (28% in constant currency).
-
Azure and other cloud services revenue: Increased 39% (38% in constant currency).
-
More Personal Computing Segment:
- Revenue: $14.3 billion
- Change: Decreased 3%.
- Highlights:
- Windows OEM and Devices: Increased 1% (unchanged in constant currency).
- Xbox content and services: Decreased 5% (6% in constant currency).
- Search and news advertising revenue: Increased 10% (9% in constant currency).
Shareholder Returns:
- Microsoft returned $12.7 billion to shareholders during this quarter, including dividends and share repurchases.
- Increase: 32% compared to the same quarter of FY2025.
General Insights:
- Billings for Microsoft’s commercial cloud portfolio showcased a significant uptick, with commercial remaining performance obligation rising 110% to $625 billion.
Closing Thoughts:
Microsoft continues to show robust growth across various segments, particularly driven by demand in Cloud and AI services. The reported increases in key financial metrics indicate a strong overall performance compared to the previous fiscal year’s second quarter. The outlook for future quarters involves continued investment in AI and cloud technologies, with forward-looking guidance expected to be shared during the earnings conference call later today.
Here are the extracted tables from the press release in HTML format, preserving their original structure.
MICROSOFT CORPORATION INCOME STATEMENTS (In millions, except per share amounts) (Unaudited)
| Three Months Ended | Six Months Ended | |||
|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | |
| Revenue: | ||||
| Product | $16,451 | $16,219 | $32,373 | $31,491 |
| Service and other | 64,822 | 53,413 | 126,573 | 103,726 |
| Total revenue | 81,273 | 69,632 | 158,946 | 135,217 |
| Cost of revenue: | ||||
| Product | 3,505 | 3,856 | 6,427 | 7,150 |
| Service and other | 22,473 | 17,943 | 43,594 | 34,748 |
| Total cost of revenue | 25,978 | 21,799 | 50,021 | 41,898 |
| Gross margin | 55,295 | 47,833 | 108,925 | 93,319 |
| Research and development | 8,504 | 7,917 | 16,650 | 15,461 |
| Sales and marketing | 6,584 | 6,440 | 12,301 | 12,157 |
| General and administrative | 1,932 | 1,823 | 3,738 | 3,496 |
| Operating income | 38,275 | 31,653 | 76,236 | 62,205 |
| Other income (expense), net | 9,971 | -2,288 | 6,311 | -2,571 |
| Income before income taxes | 48,246 | 29,365 | 82,547 | 59,634 |
| Provision for income taxes | 9,788 | 5,257 | 16,342 | 10,859 |
| Net income | $38,458 | $24,108 | $66,205 | $48,775 |
| Earnings per share: | ||||
| Basic | $5.18 | $3.24 | $8.91 | $6.56 |
| Diluted | $5.16 | $3.23 | $8.87 | $6.53 |
| Weighted average shares outstanding: | ||||
| Basic | 7,431 | 7,435 | 7,432 | 7,434 |
| Diluted | 7,460 | 7,468 | 7,463 | 7,469 |
BALANCE SHEETS (In millions) (Unaudited)
| December 31, | June 30, | |
|---|---|---|
| Assets | ||
| Current assets: | ||
| Cash and cash equivalents | $24,296 | $30,242 |
| Short-term investments | 65,166 | 64,323 |
| Total cash, cash equivalents, and | 89,462 | 94,565 |
| short-term investments | ||
| Accounts receivable, net of allowance | 56,535 | 69,905 |
| for doubtful accounts of $729 and $944 | ||
| Inventories | 1,059 | 938 |
| Other current assets | 33,134 | 25,723 |
| Total current assets | 180,190 | 191,131 |
| Property and equipment, net of | ||
| accumulated depreciation of $104,950 and | 261,126 | 204,966 |
| $93,653 | ||
| Operating lease right-of-use assets | 25,103 | 24,823 |
| Equity and other investments | 21,202 | 15,405 |
| Goodwill | 119,622 | 119,509 |
| Intangible assets, net | 20,289 | 22,604 |
| Other long-term assets | 37,770 | 40,565 |
| Total assets | $665,302 | $619,003 |
| Liabilities and stockholders’ equity | ||
| Current liabilities: | ||
| Accounts payable | $37,328 | $27,724 |
| Current portion of long-term debt | 4,837 | 2,999 |
| Accrued compensation | 10,103 | 13,709 |
| Short-term income taxes | 2,050 | 7,211 |
| Short-term unearned revenue | 51,376 | 64,555 |
| Other current liabilities | 24,311 | 25,020 |
| Total current liabilities | 130,005 | 141,218 |
| Long-term debt | 35,425 | 40,152 |
| Long-term income taxes | 27,256 | 25,986 |
| Long-term unearned revenue | 2,668 | 2,710 |
| Deferred income taxes | 2,876 | 2,835 |
| Operating lease liabilities | 17,345 | 17,437 |
| Other long-term liabilities | 58,852 | 45,186 |
| Total liabilities | 274,427 | 275,524 |
| Commitments and contingencies | ||
| Stockholders’ equity: | ||
| Common stock and paid-in capital – | ||
| shares authorized 24,000; outstanding | 112,788 | 109,095 |
| 7,429 and 7,434 | ||
| Retained earnings | 280,789 | 237,731 |
| Accumulated other comprehensive loss | -2,702 | -3,347 |
| Total stockholders’ equity | 390,875 | 343,479 |
| Total liabilities and stockholders’ | $665,302 | $619,003 |
| equity |