Microsoft Overhauls Financial Reporting to Highlight Cloud and AI Revenue

The restructured reporting aims to provide investors with clearer insights into cloud consumption and AI contributions.

Microsoft has created new segments to better align revenue reporting with its cloud and AI focus.
The Productivity and Business Processes segment now includes Windows commercial products and cloud services.
Azure's revenue will no longer include per-user tools, aligning more closely with actual consumption.
The changes have led to revised revenue forecasts across various business segments.
Investors are watching closely to see if AI investments will drive future growth.