# MICROSOFT CORPORATION (MSFT) FY2026 Q2 P&L / Income Statement

- Company: MICROSOFT CORPORATION (MSFT)
- Period: 2025-10-01 to 2025-12-31
- Filing: Q2 FY2026 10-Q, filed 2026-01-28, accession number 0001193125-26-027207
- Page: https://plicit.ai/financials/msft/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/msft-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service (10 categories)

Income statement for 2025-10-01 through 2025-12-31. View: Product and service (10 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 81,273,000,000 US dollars
- **Cost of revenue**: 25,978,000,000 US dollars
- **Gross margin**: 55,295,000,000 US dollars
- **Operating expenses (calculated)**: 17,020,000,000 US dollars
- **Operating income**: 38,275,000,000 US dollars
- **Other income (expense), net**: 9,971,000,000 US dollars
- **Income before income taxes**: 48,246,000,000 US dollars
- **Provision for income taxes**: 9,788,000,000 US dollars
- **Net income**: 38,458,000,000 US dollars
- **Server Products and Cloud Services**: 30,865,000,000 US dollars
- **Microsoft 365 Commercial Products and Cloud Services**: 24,524,000,000 US dollars
- **Gaming**: 5,958,000,000 US dollars
- **LinkedIn**: 5,082,000,000 US dollars
- **Windows and Devices**: 4,479,000,000 US dollars
- **Search and News Advertising**: 3,812,000,000 US dollars
- **Microsoft 365 Consumer Products and Cloud Services**: 2,305,000,000 US dollars
- **Dynamics Products and Cloud Services**: 2,204,000,000 US dollars
- **Enterprise and Partner Services**: 2,038,000,000 US dollars
- **Other**: 6,000,000 US dollars
- **Research and development**: 8,504,000,000 US dollars
- **Sales and marketing**: 6,584,000,000 US dollars
- **General and administrative**: 1,932,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/msft/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/msft-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2025-10-01 through 2025-12-31. View: Business segment. Revenue and costs use their disclosed categories.

- **Revenue**: 81,273,000,000 US dollars
- **Cost of revenue**: 25,978,000,000 US dollars
- **Gross margin**: 55,295,000,000 US dollars
- **Operating expenses (calculated)**: 17,020,000,000 US dollars
- **Operating income**: 38,275,000,000 US dollars
- **Other income (expense), net**: 9,971,000,000 US dollars
- **Income before income taxes**: 48,246,000,000 US dollars
- **Provision for income taxes**: 9,788,000,000 US dollars
- **Net income**: 38,458,000,000 US dollars
- **Productivity and Business Processes revenue**: 34,116,000,000 US dollars
- **Intelligent Cloud revenue**: 32,907,000,000 US dollars
- **More Personal Computing revenue**: 14,250,000,000 US dollars
- **Productivity and Business Processes cost of revenue**: 6,110,000,000 US dollars
- **Intelligent Cloud cost of revenue**: 13,566,000,000 US dollars
- **More Personal Computing cost of revenue**: 6,302,000,000 US dollars
- **Research and development**: 8,504,000,000 US dollars
- **Sales and marketing**: 6,584,000,000 US dollars
- **General and administrative**: 1,932,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Product and Service (2 categories)

- Page: https://plicit.ai/financials/msft/fy2026-q2-income-statement/revenue-by-product-and-service-2-categories
- Chart image: https://plicit.ai/charts/msft-fy2026-q2-revenue-by-product-and-service-2-categories-sankey.png

Income statement for 2025-10-01 through 2025-12-31. View: Product and service (2 categories). Revenue and costs use their disclosed categories.

- **Revenue**: 81,273,000,000 US dollars
- **Cost of revenue**: 25,978,000,000 US dollars
- **Gross margin**: 55,295,000,000 US dollars
- **Operating expenses (calculated)**: 17,020,000,000 US dollars
- **Operating income**: 38,275,000,000 US dollars
- **Other income (expense), net**: 9,971,000,000 US dollars
- **Income before income taxes**: 48,246,000,000 US dollars
- **Provision for income taxes**: 9,788,000,000 US dollars
- **Net income**: 38,458,000,000 US dollars
- **Product revenue**: 16,451,000,000 US dollars
- **Service and Other revenue**: 64,822,000,000 US dollars
- **Product cost of revenue**: 3,505,000,000 US dollars
- **Service and Other cost of revenue**: 22,473,000,000 US dollars
- **Research and development**: 8,504,000,000 US dollars
- **Sales and marketing**: 6,584,000,000 US dollars
- **General and administrative**: 1,932,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Geography

- Page: https://plicit.ai/financials/msft/fy2026-q2-income-statement/revenue-by-geography
- Chart image: https://plicit.ai/charts/msft-fy2026-q2-revenue-by-geography-sankey.png

Income statement for 2025-10-01 through 2025-12-31. View: Geography. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 81,273,000,000 US dollars
- **Cost of revenue**: 25,978,000,000 US dollars
- **Gross margin**: 55,295,000,000 US dollars
- **Operating expenses (calculated)**: 17,020,000,000 US dollars
- **Operating income**: 38,275,000,000 US dollars
- **Other income (expense), net**: 9,971,000,000 US dollars
- **Income before income taxes**: 48,246,000,000 US dollars
- **Provision for income taxes**: 9,788,000,000 US dollars
- **Net income**: 38,458,000,000 US dollars
- **UNITED STATES**: 41,410,000,000 US dollars
- **Other Countries**: 39,863,000,000 US dollars
- **Research and development**: 8,504,000,000 US dollars
- **Sales and marketing**: 6,584,000,000 US dollars
- **General and administrative**: 1,932,000,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.