Microsoft Corporation filed a Current Report with the Securities and Exchange Commission on October 28, 2026, recasting previously reported financial amounts from its Annual Report for the year ended June 30, 2026, to reflect changes in segment reporting structure announced in September 2026.

Key Highlights

  • New segments created: Microsoft disclosed the formation of two new reporting segments - the "Agents and Infra" segment and the "Devices and Consumer" segment - effective beginning in fiscal year 2027.
  • Agents and Infra composition: According to the filing, the new Agents and Infra segment brings together applications and agents, a multi-model system, and Azure infrastructure.
  • Recast scope: The filing recasts consolidated financial statements for each of the three years in the period ended June 30, 2026.
  • Not a restatement: The company disclosed that "the updates do not represent a restatement of previously issued financial statements."
  • Prior notice: Microsoft stated it provided a brief description of the segment changes in a filing dated September 2, 2026.
  • Signed by: Alice L. Jolla, Corporate Vice President and Chief Accounting Officer, signed the report on October 28, 2026.

Microsoft Introduces Agents and Infra Segment in Reporting Overhaul

Microsoft Corporation (NASDAQ:MSFT), the Redmond, Washington-based technology company, filed this Current Report to recast financial information from its Annual Report on Form 10-K for the year ended June 30, 2026, which was originally filed with the SEC on July 29, 2026. The recast reflects segment reporting changes announced by the company in September 2026, which the filing states are designed "to align our segments with how we currently manage our business."

According to the filing, the restructuring creates two distinct reporting segments. The Agents and Infra segment consolidates the company's applications and agents, its multi-model system, and Azure infrastructure under a single reporting unit. The Devices and Consumer segment is described as comprising the company's key consumer offerings. The filing notes that beginning in fiscal year 2027, the information regularly reviewed by the chief operating decision maker for resource allocation and performance assessment will reflect these changes.

The company stated that SEC rules require registrants to recast prior-period financial statements in new or amended registration, proxy, or information statements when segment changes of this nature are reported. The recast financial data, covering three fiscal years through June 30, 2026, is presented in Exhibit 99.1, which is incorporated by reference. The filing specifies that it "does not amend or restate our audited consolidated financial statements" and "does not reflect events occurring after we filed our 2026 Form 10-K." Readers seeking subsequent developments are directed to Microsoft's Quarterly Report on Form 10-Q for the quarter ended September 30, 2026.

What Was Disclosed

Microsoft filed a Current Report on October 28, 2026, recasting three years of consolidated financial statements through June 30, 2026, to reflect new segment reporting categories. The company confirmed the recast is not a restatement of previously audited financials.