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AI brief of an SEC Form 8-K · Microsoft (MSFT)

Microsoft files 8-K recasting three years of results for new segment structure

Neutral Impact 2 of 5 other

Microsoft filed an 8-K to recast its consolidated financial statements for the three years ended June 30, 2026, to reflect segment changes it announced in September 2026. The filing states the update is not a restatement and does not amend the audited financial statements in its 2026 Form 10-K, so the change mainly affects how segment results are presented going forward.

Key points

  • Filed October 28, 2026 under Items 8.01 and 9.01; recast information is in Exhibit 99.1.
  • Segments changed to Agents and Infra and Devices and Consumer, effective fiscal year 2027.
  • The filing says the updates do not represent a restatement of previously issued financial statements.
  • Read with the 2026 Form 10-K (filed July 29, 2026) and the 10-Q for the quarter ended September 30, 2026.

The filing

CompanyMicrosoft (MSFT)
Form8-K, current report
Filed with the SECOct 28, 2026, 4:11 PM ET
Accession number0001193125-26-436149

Items reported: 8.01 Other Events

Read the filing on SEC.gov ↗

Written by AI (Anthropic Claude, claude-haiku-5-5) on Nov 7, 2026, 11:17 PM ET, from the text of the filing and its press-release exhibits only.

Briefs are written by AI from the filing text (each brief's own page names the model) and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the model's reading of the filing for shareholders, not a price forecast. Not investment advice.