// Economics · Companies / Microsoft · the company console

Microsoft (MSFT)Layer 2 — Hyperscalers & Cloud

Convergence · ActiveComposite F 63.14 of 6 indicators elevatedFiled-first
awaiting live quote
wires from /api/prices · asof from the exchange
Layoffs
4,800Announced 2026
AI-DRIVENAttribution
highConfidence

Overview

the record we hold

The read

Sells Windows, Office, and the Azure cloud; the largest backer of OpenAI and a leader in embedding AI ("Copilot") across its products.

Six-indicator fragility

IndicatorScoreBand
Depreciation Integrity66AMBER–RED (~62–70)
Capex-vs-Demand Gap77RED (~75–80)
Insider-Selling Intensity30GREEN–AMBER (~25–35)
Financing Opacity / Circular Leverage80RED (~75–85)
Energy & Diminishing Returns50AMBER (~45–55)
Organic End-User Demand / Commercial RPO60AMBER–RED (~55–65)

Cross-examination

Q. Microsoft extended server useful lives from 4 to 6 years in FY2023. What is the cumulative benefit to reported earnings since that change, and how does it change if you model Amazon's 5-year precedent?

A. The change added ~$3.7B/yr to operating income in FY2023 on the then-existing asset base. As the asset base has grown dramatically (FY2025 capex: $64.6B), the ongoing annual benefit is likely larger. Under Amazon's 5-yr model, MSFT's depreciation schedule would shift upward by approximately 1/5 of net PP&E — representing a substantial earnings headwind. The exact number is NOT SOURCED (requires MS

EVIDENCE: filed · scores from the engine · I5/I6 carry a score with no underlying instrument — stated where drilled.

Sisters · same layer

Price & Financials

live wire + filings

Price · 6 months

AWAITING LIVE SERIES · wires from /api/prices · held state stands if the wire fails

Financials

$82.89B
Revenue · latest quarter
2026-03-31
RevenueFromContractWithC
XBRL tag · per-filer map
same-period largest · magnitude-linted
0001193125-26-191507
Accession
10-Q · asof 2026-08-08
2023-12$62.02B
2024-03$61.86B
2024-09$65.58B
2024-12$69.63B
2025-03$70.07B
2025-09$77.67B
2025-12$81.27B
2026-03$82.89B

SEC XBRL companyfacts · every row carries its accession · 8 quarters · refreshes off the 8-K 2.02 earnings event

Filings & Earnings

calendar + pre-committed watch

Next print

2026-07-29 · ·

Pre-committed watch

Watching: Depreciation integrity, Capex vs demand, Circular financing, Organic demand before the print.

Insiders

I3 score held

Insider-selling intensity · I3

Score 30.0/100 from the engine.

Discretionary (no-plan) selling on the recent record: $7,267,174.

OwnerRoleDateTypeValueBasis
Althoff JudsonCEO Microsoft Commerci2026-08-05Sale$4,878,930discretionary
Numoto TakeshiEVP, Chief Marketing O2026-08-04Sale$2,388,244discretionary
Coleman AmyEVP, Chief Human Resou2026-07-15Tax withholding$12,450
Jolla Alice L.Chief Accounting Offic2026-06-15Award
Coleman AmyEVP, Chief Human Resou2026-06-15Tax withholding$14,045

EDGAR Form 4, parsed structured · last 5 txns · asof 2026-08-08 · refreshes off the Form-4 event class

Layoffs

from our roster
Announced cuts (2026)4,800
Date2026-04
Confidencehigh
AttributionAI-DRIVEN
Drivercapex-offset
Sourcecompany/press

States cuts are NOT direct AI replacement, but restructuring runs alongside tens of $B AI/DC capex; 4k+ redeployed. Our aggressive read, held pending contrary data.

News & Video

ranked weekly

The wire · ranked

Video

[ NOT TRACKED ]

Video. no verified channel in the map yet — our gap, stated (the map grows by verification, never by guess).

≤5 news · ≤2 video · rolling window, never an archive · ranked from the 2026-08-08 sweep · refreshes Saturday

Notes

held
[ HELD ]

Notes. held open — The desk has not ruled this slot.

Company data is compiled from primary sources — SEC filings, the fragility engine, and our own roster. Narrative summaries are AI-assisted; every figure comes from the record, not the model.