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    MSFT
    Earnings call· Dec 2025(Q2 FY26)

    MICROSOFT CORP MSFT

    Jan 28, 2026 Source

    Executive summary

    Microsoft Q2 FY26 — Cloud Revenue Surpasses $50 Billion Amidst Strong AI Adoption

    Microsoft delivered a strong quarter with record cloud revenue and accelerating AI adoption across its product suite, despite significant infrastructure investments. The company is strategically allocating capacity to maximize long-term value across its first-party AI applications and Azure, while navigating a dynamic market with strong demand for AI services. Management remains focused on building a comprehensive AI stack and leveraging its platform to drive future growth and profitability.

    Highlights

    5
    • Microsoft Cloud revenue surpassed $50 billion for the first time, growing 26% year-over-year (24% in constant currency).

    • Commercial bookings increased 230% (228% in constant currency), driven by large Azure commitments from OpenAI and Anthropic, and healthy core annuity sales.

    • Paid Microsoft 365 Copilot seats reached 15 million, up over 160% year-over-year, with daily active users increasing 10x year-over-year.

    • Azure and other cloud services revenue grew 39% (38% in constant currency), slightly ahead of expectations due to efficiency gains and capacity reallocation.

    • Free cash flow was $5.9 billion, and the company returned $12.7 billion to shareholders through dividends and share repurchases, up 32% year-over-year.

    Concerns

    5
    • Capital expenditures were $37.5 billion, with roughly two-thirds on short-lived assets, indicating significant investment ahead of revenue realization.

    • Company gross margin percentage was 68%, down slightly year-over-year, primarily due to continued investments in AI infrastructure and growing AI product usage.

    • Search and news advertising revenue ex-TAC increased 10% (9% in constant currency), slightly below expectations due to execution challenges.

    • Gaming revenue decreased 9% (10% in constant currency), driven by first-party content impact across the platform.

    • Windows OEM revenue is expected to decline roughly 10% in Q3 FY26 as Windows 10 end-of-support benefits normalize and inventory levels decrease.

    Guidance & targets

    28
    CategoryTargetConfidence
    Total Revenue
    $80.65 billion to $81.75 billion
    high materiality
    High
    COGS
    $26.65 billion to $26.85 billion
    medium materiality
    High
    Operating Expense
    $17.8 billion to $17.9 billion
    medium materiality
    High
    Operating Margins
    down slightly year-over-year
    high materiality
    High
    Other Income and Expense (ex-OpenAI impact)
    roughly $700 million
    medium materiality
    High
    Adjusted Q3 Effective Tax Rate
    approximately 19%
    low materiality
    High
    Capital Expenditures
    decrease on a sequential basis
    high materiality
    High
    Microsoft Cloud Gross Margin Percentage
    roughly 65%
    high materiality
    High
    Productivity and Business Processes Revenue
    $34.25 billion to $34.55 billion
    high materiality
    High
    M365 Commercial Cloud Revenue Growth
    between 13% and 14% in constant currency
    high materiality
    High
    M365 Commercial Products Revenue Growth
    decline in the low single digits
    medium materiality
    High
    M365 Consumer Cloud Revenue Growth
    mid- to high 20% range
    medium materiality
    High
    LinkedIn Revenue Growth
    low double digits
    medium materiality
    High
    Dynamics 365 Revenue Growth
    high teens
    medium materiality
    High
    Intelligent Cloud Revenue
    $34.1 billion to $34.4 billion
    high materiality
    High
    Azure Revenue Growth
    between 37% and 38% in constant currency
    high materiality
    High
    On-premises Server Business Revenue Growth
    decline in the low single digits
    medium materiality
    High
    More Personal Computing Revenue
    $12.3 billion to $12.8 billion
    high materiality
    High
    Windows OEM and Devices Revenue Growth
    decline in the low teens
    high materiality
    High
    Windows OEM Revenue Growth
    decline roughly 10%
    high materiality
    High
    Search and News Advertising ex-TAC Revenue Growth
    high single digits
    medium materiality
    High
    Xbox Content and Services Revenue Growth
    decline in the mid-single digits
    medium materiality
    High
    Xbox Hardware Revenue Growth
    decline year-over-year
    low materiality
    High
    FY26 Operating Margins
    up slightly
    high materiality
    High
    Q4 FY26 Total Revenue and COGS Growth (FX Impact)
    less than 1 point increase
    low materiality
    High
    Q4 FY26 Operating Expense Growth (FX Impact)
    no impact
    low materiality
    High
    Q4 FY26 PBP and MPC Revenue Growth (FX Impact)
    roughly 1 point increase
    low materiality
    High
    Q4 FY26 Intelligent Cloud Revenue Growth (FX Impact)
    less than 1 point increase
    low materiality
    High

    Segment performance

    3
    SegmentRevenueYoYQoQMargin
    Productivity and Business Processes
    Consistent execution in core business, increasing contribution from Copilot. ARPU growth led by E5 and M365 Copilot. Installed base expansion across all customer segments, primarily SMB and frontline workers. M365 Commercial products ahead of expectations due to higher-than-expected Office 2024 transactional purchasing. LinkedIn driven by Marketing Solutions. Dynamics 365 with continued growth across all workloads. Gross margin percentage increased due to efficiency gains at M365 Commercial Cloud, partially offset by AI investments.
    M365 Commercial cloud revenue growth: 17% (14% cc)Paid M365 commercial seats: 450 million (+6% YoY)M365 Commercial products revenue growth: 13% (10% cc)M365 consumer cloud revenue growth: 29% (27% cc)M365 consumer subscriptions growth: 6%LinkedIn revenue growth: 11% (10% cc)Dynamics 365 revenue growth: 19% (17% cc)Gross margin dollars growth: 17% (15% cc)Operating expenses growth: 6% (5% cc)
    $34.1 billion16%60% operating margin
    Intelligent Cloud
    Azure growth slightly ahead of expectations due to efficiency gains and capacity reallocation. Strong demand across workloads, customer segments, and geographic regions, with demand continuing to exceed available supply. On-premises server business ahead of expectations driven by demand for hybrid solutions, SQL Server 2025 launch benefit, and higher transactional purchasing ahead of memory price increases. Gross margin percentage decreased due to continued AI investments and sales mix shift to Azure, partially offset by Azure efficiency gains.
    Azure and Other Cloud services revenue growth: 39% (38% cc)On-premises server business revenue growth: 2% (1% cc)Gross margin dollars growth: 20% (19% cc)Operating expenses growth: 3% (2% cc)
    $32.9 billion29%42% operating margin
    More Personal Computing
    Windows OEM results ahead of expectations due to strong execution and Windows 10 end-of-support benefit, with elevated inventory levels. Search and news advertising slightly below expectations due to execution challenges and normalization of third-party partnerships. Gaming revenue below expectations driven by first-party content impact. Operating expenses increased due to impairment charges in gaming and R&D investments in compute capacity and AI talent. Operating margins relatively unchanged.
    Windows OEM and devices revenue growth: 1% (unchanged cc)Windows OEM growth: 5%Search and news advertising ex-TAC revenue growth: 10% (9% cc)Gaming revenue growth: -9% (-10% cc)Xbox content and services revenue growth: -5% (-6% cc)Gross margin dollars growth: 2% (1% cc)Operating expenses growth: 6% (5% cc)
    $14.3 billion-3%27% operating margin

    Operational metrics

    47
    Microsoft Cloud Revenue
    $51.5 billion26% YoY (24% cc)
    Q2 FY26

    First time surpassing $50 billion in revenue.

    Company Gross Margin Percentage
    68%down slightly YoY
    Q2 FY26

    Impacted by AI investments and efficiency gains.

    Operating Margins
    47%up YoY
    Q2 FY26

    Ahead of expectations.

    Other Income and Expense (GAAP)
    $10 billion
    Q2 FY26

    Includes a gain from OpenAI's recapitalization, recorded under the equity method based on share of change in net assets.

    Other Income and Expense (Adjusted ex-OpenAI)
    slightly negativelower than expected
    Q2 FY26

    Driven by net losses on investments.

    Capital Expenditures
    $37.5 billion
    Q2 FY26

    Customer demand continues to exceed supply, requiring balancing allocation to Azure, first-party AI usage, R&D, and equipment replacement. Remaining spend for long-lived assets (15+ years monetization).

    Total Finance Leases
    $6.7 billion
    Q2 FY26

    Primarily for large data center sites.

    Cash Paid for PP&E
    $29.9 billion
    Q2 FY26

    Reflects cash outflow for property, plant, and equipment.

    Capital Returned to Shareholders
    $12.7 billion32% YoY
    Q2 FY26

    Through dividend and share repurchases.

    Microsoft Cloud Gross Margin Percentage
    67%down YoY
    Q2 FY26

    Slightly better than expected.

    Microsoft Cloud Revenue
    $51.5 billion26% YoY (24% cc)
    Q2 FY26

    First time surpassing $50 billion.

    M365 Commercial Cloud Revenue Growth
    17%14% cc
    Q2 FY26

    Consistent execution and increasing Copilot contribution.

    M365 Consumer Cloud Revenue Growth
    29%27% cc
    Q2 FY26

    Driven by ARPU growth.

    LinkedIn Revenue Growth
    11%10% cc
    Q2 FY26

    Driven by Marketing Solutions.

    Dynamics 365 Revenue Growth
    19%17% cc
    Q2 FY26

    Continued growth across all workloads.

    Azure and Other Cloud Services Revenue Growth
    39%38% cc
    Q2 FY26

    Slightly ahead of expectations due to efficiency gains and capacity reallocation.

    On-premises Server Business Revenue Growth
    2%1% cc
    Q2 FY26

    Ahead of expectations, driven by hybrid solutions demand and SQL Server 2025 launch.

    Windows OEM Revenue Growth
    5%
    Q2 FY26

    Strong execution and Windows 10 end-of-support benefit.

    Search and News Advertising ex-TAC Revenue Growth
    10%9% cc
    Q2 FY26

    Slightly below expectations due to execution challenges.

    LinkedIn Paid Video Ads Growth
    30%YoY
    Q2 FY26

    Strong growth in paid video ads.

    Total Capacity Added
    nearly 1 gigawatt
    Q2 FY26

    Reflects significant infrastructure build-out.

    Fairwater Data Centers Throughput Increase (OpenAI Inferencing)
    50%
    Q2 FY26

    Achieved in one of the highest volume workloads, powering Copilots.

    Maia 200 Accelerator PetaFLOPS
    10+
    Q2 FY26

    Delivers over 30% improved TCO compared to latest generation hardware in fleet.

    Maia 200 Accelerator TCO Improvement
    30%+
    Q2 FY26

    For inferencing and synthetic data generation.

    Cobalt 200 Performance
    50% higher
    Q2 FY26

    Compared to first custom build processor for cloud-native workloads.

    Fabric Annual Revenue Run Rate
    over $2 billion60% YoY
    Q2 FY26

    Fastest-growing analytics platform on the market.

    Fabric Customers
    31,000+
    Q2 FY26

    Two years since broad availability.

    Foundry Customers Spending $1M+ per Quarter Growth
    nearly 80%YoY
    Q2 FY26

    Driven by strong growth in every industry.

    Foundry Customers Processing 1 Trillion+ Tokens
    250+
    FY26

    On track for FY26.

    Fortune 500 Active Agents Built with Copilot Studio/Agent Builder
    over 80%
    Q2 FY26

    Using low-code/no-code tools.

    Copilot App Daily Users Growth
    nearly 3xYoY
    Q2 FY26

    Gaining momentum.

    M365 Copilot Average Conversations per User Growth
    doublingYoY
    Q2 FY26

    Driven by improved response quality.

    M365 Copilot Daily Active Users Growth
    10xYoY
    Q2 FY26

    Becoming a daily habit.

    M365 Copilot Paid Seats
    15 million160% YoY
    Q2 FY26

    Record quarter for seat adds, accelerating QoQ growth.

    M365 Copilot Customers with 35,000+ Seats Growth
    tripledYoY
    Q2 FY26

    Seeing larger commercial deployments.

    GitHub Copilot Pro Plus Subs Growth
    77%QoQ
    Q2 FY26

    For individual developers.

    GitHub Copilot Paid Subscribers
    4.7 million75% YoY
    Q2 FY26

    Strong growth across all paid GitHub Copilot.

    Security Copilot Audited Interactions
    24 billion9x YoY
    Q2 FY26

    Audited by Purview.

    Dragon Copilot Medical Providers
    100,000+
    Q2 FY26

    Helping automate workflows.

    Dragon Copilot Patient Encounters Documented
    21 million3x YoY
    Q2 FY26

    Helped document this quarter.

    SQL Server IaaS Adoption (new version)
    2x
    Q2 FY26

    Compared to previous version.

    Security Customers
    1.6 million
    Q2 FY26

    Including over 1 million using 4 or more workloads.

    Windows 11 Users
    1 billion45% YoY
    Q2 FY26

    Reached a big milestone.

    LinkedIn Member Growth
    double-digit
    Q2 FY26

    Strong growth.

    Xbox PC Players
    record
    Q2 FY26

    Record number of PC players.

    Xbox Paid Streaming Hours
    record
    Q2 FY26

    Record paid streaming hours.

    Paid M365 Commercial Seats
    450 million6% YoY
    Q2 FY26

    Installed base expansion across all customer segments, primarily SMB and frontline workers.

    Industry KPIs

    8
    MetricValueDetails
    Capacity CAPEX$37.5 billionUSD
    Revenue growth$81.3 billionUSD
    Rpo current rpo$625 billionUSD
    Bookings billings230%%
    Customer account count450 millionseats
    Large deal new logo metricstripledx
    Multi product platform attach1 million+customers
    Ai product adoption monetization15 millionseats

    Orderbook & backlog

    2
    Commercial Remaining Performance Obligation (RPO)$625 billionQ2 FY26

    110% YoY

    Weighted average duration of approximately 2.5 years. Roughly 25% ($156.25 billion) will be recognized in revenue in the next 12 months (+39% YoY). Remaining portion recognized beyond 12 months increased 156%.

    Commercial Remaining Performance Obligation (RPO) ex-OpenAIapproximately $343.75 billionQ2 FY26

    28% YoY

    Approximately 45% of total RPO is from OpenAI. The significant remaining balance reflects ongoing broad customer demand across the portfolio.

    Product announcements

    6
    ProductTypeDetails
    Maia 200 acceleratorlaunch
    Cobalt 200 processorlaunch
    GPT-5.2 and Claude 4.5 support on Foundryupdate
    Agent 365launch
    Security Copilot agentsupdate
    GitHub Copilot STKlaunch

    Deals & partnerships

    4
    OpenAILarge Azure commitmentmultiyear

    A significant multiyear Azure commitment from OpenAI, reflecting their demand needs.

    AnthropicAzure commitment

    A previously announced Azure commitment from Anthropic (November).

    PayPal, Shopify, StripeCopilot checkout integration

    Partnership to enable customers to make purchases directly within the Copilot app.

    Adobe, Databricks, Genspark, Glean, NVIDIA, SAP, ServiceNow, WorkdayAgent 365 integration

    Partners are integrating Agent 365 to extend governance, identity, security, and management to agents.

    Risks & headwinds

    6
    AI infrastructure investment impact on gross marginQ2 FY26

    Company gross margin percentage was 68%, down slightly year-over-year.

    Mitigation: Ongoing efficiency gains, particularly in Azure and M365 Commercial Cloud, and sales mix shift to higher-margin businesses partially offset the impact.

    Supply constraints for AI capacityQ2 FY26 and ongoing

    Customer demand continues to exceed our supply.

    Mitigation: Balancing incoming supply to meet growing Azure demand with expanding first-party AI usage, increasing allocations to R&D teams, and continued replacement of end-of-life equipment.

    Execution challenges in Search and News advertisingQ2 FY26

    Search and news advertising revenue ex-TAC increased 10% (9% in constant currency), slightly below expectations.

    Mitigation: Working to improve execution and expecting continued share gains across Bing and Edge.

    Gaming revenue declineQ2 FY26

    Gaming revenue decreased 9% (10% in constant currency). Xbox content and services revenue decreased 5% (6% in constant currency), below expectations.

    Mitigation: Impact driven by first-party content across the platform.

    Normalization of Windows 10 end-of-support benefit and elevated inventoryQ3 FY26

    Windows OEM revenue should decline roughly 10% in Q3 FY26.

    Mitigation: Impacted as the benefit from Windows 10 end of support normalizes and as elevated inventory levels come down through the quarter.

    Increased memory pricing impactQ3 FY26 and beyond

    Increased memory pricing could create additional volatility in transactional purchasing for on-premises server business and Windows OEM. Would impact capital expenditures.

    Mitigation: Impact on Microsoft Cloud gross margins will build more gradually as assets depreciate over 6 years.

    What to watch in Q3 FY26

    5

    Azure Revenue Growth (Constant Currency)

    Q3 FY26
    Current38%
    Target37%-38%

    Why it matters

    Azure growth is a key indicator of cloud adoption and AI infrastructure monetization, especially given the significant CapEx investments.

    In Azure, we expect Q3 revenue growth to be between 37% and 38% in constant currency against a prior year comparable that included significantly accelerating growth rates in both Q3 and Q4.

    Q&A highlights

    7

    Investors are concerned about CapEx growing faster than expected and Azure growing slower, questioning the ROI. How should we think about capacity expansion, Azure growth, and the ROI on these investments?

    Amy Hood clarified that CapEx, especially for short-lived assets like GPUs, is allocated across multiple areas: first-party AI apps (M365 Copilot, GitHub Copilot), R&D for product innovation, and then Azure capacity. She noted that if all Q1/Q2 GPUs were allocated to Azure, its growth KPI would have been over 40%. Satya Nadella added that the goal is to build the best long-term value (LTV) portfolio, not just maximize one business, and that compute is also a form of R&D.

    if I had taken the GPUs that just came online in Q1 and Q2 in terms of GPUs and allocated them all to Azure, the KPI would have been over 40.

    asked by Keith Weiss · answered by Amy Hood

    3 min read6 chapters

    Detailed Narrative

    01

    AI Infrastructure and Capacity Expansion

    Microsoft is heavily investing in AI infrastructure, adding nearly 1 gigawatt of total capacity this quarter. The company's strategy focuses on optimizing 'tokens per watt per dollar' by increasing utilization and decreasing total cost of ownership through silicon, systems, and software innovations. This includes connecting data centers like Fairwater Atlanta and Wisconsin via an AI WAN to create an 'AI super factory' with liquid cooling for higher GPU densities and improved performance. The capital expenditure is allocated across first-party AI usage (M365 Copilot, GitHub Copilot), R&D for product innovation, and then Azure capacity.

    02

    Custom Silicon Development

    Microsoft is advancing its custom silicon efforts with the launch of Maia 200 accelerator, delivering over 10 petaFLOPS at FP4 precision and over 30% improved TCO compared to the latest generation hardware for inferencing and synthetic data generation. Additionally, Cobalt 200, a custom CPU for cloud-native workloads, shows over 50% higher performance than its predecessor. This vertical integration strategy, alongside partnerships with NVIDIA and AMD, aims to provide the best fleet performance, cost, and supply across multiple hardware generations, ensuring flexibility and optimized TCO.

    03

    Agent Platform and Ecosystem Growth

    The company is building an 'agent platform' to support the new paradigm of agents as applications. This platform includes a broad selection of models (GPT-5.2, Claude 4.5, Mistral, Cohere), tuning services, and context engineering capabilities. Fabric's annual revenue run rate now exceeds $2 billion, growing 60% year-over-year with over 31,000 customers. Over 250 customers are on track to process over 1 trillion tokens on Foundry this year, with significant growth in customers spending over $1 million per quarter.

    04

    High-Value Agentic Experiences and Adoption

    Microsoft is seeing strong adoption of its first-party Copilot offerings. Microsoft 365 Copilot seat adds grew over 160% year-over-year, reaching 15 million paid seats, with daily active users increasing 10x. Large commercial deployments include Publicis (95,000+ seats) and several Fortune 500 companies. GitHub Copilot subscribers reached 4.7 million, up 75% year-over-year. Security Copilot is being rolled out to E5 customers, and Dragon Copilot in healthcare documented 21 million patient encounters this quarter, up 3x year-over-year.

    05

    Commercial Bookings and RPO Dynamics

    Commercial bookings surged 230% (228% in constant currency), primarily driven by multi-year Azure commitments from OpenAI and Anthropic. Commercial remaining performance obligation (RPO) increased to $625 billion, up 110% year-over-year, with a weighted average duration of approximately 2.5 years. Approximately 45% of the RPO balance is from OpenAI, while the remaining 55% grew 28%, reflecting broad customer demand across the portfolio. Management emphasized that the majority of capital spend for GPUs is already contracted for their useful life.

    06

    Cloud Migrations and Core Franchises

    Beyond AI, Microsoft continues to see strong progress in core franchises. The new SQL Server has over 2x the IaaS adoption of the previous version, indicating continued cloud migration momentum. The company now has 1.6 million security customers, with over 1 million using four or more workloads. Windows 11 users surpassed 1 billion, up over 45% year-over-year, and LinkedIn saw double-digit member growth with 30% growth in paid video ads. Gaming also saw record PC players and paid streaming hours on Xbox.

    AI-generated summary of the company’s earnings call. Not investment advice.