# MICROSOFT CORPORATION (MSFT) FY2026 Q3 P&L / Income Statement

- Company: MICROSOFT CORPORATION (MSFT)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q3 FY2026 10-Q, filed 2026-04-29, accession number 0001193125-26-191507
- Page: https://plicit.ai/financials/msft/fy2026-q3-income-statement
- Chart image: https://plicit.ai/charts/msft-fy2026-q3-income-statement-sankey.png

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

Income statement for 2026-01-01 through 2026-03-31. View: Product and service (10 categories). Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 82,886,000,000 US dollars
- **Cost of revenue**: 26,828,000,000 US dollars
- **Gross margin**: 56,058,000,000 US dollars
- **Operating expenses (calculated)**: 17,660,000,000 US dollars
- **Operating income**: 38,398,000,000 US dollars
- **Other income (expense), net**: 942,000,000 US dollars
- **Income before income taxes**: 39,340,000,000 US dollars
- **Provision for income taxes**: 7,562,000,000 US dollars
- **Net income**: 31,778,000,000 US dollars
- **Server Products and Cloud Services**: 32,592,000,000 US dollars
- **Microsoft 365 Commercial Products and Cloud Services**: 25,593,000,000 US dollars
- **Gaming**: 5,341,000,000 US dollars
- **LinkedIn**: 4,832,000,000 US dollars
- **Windows and Devices**: 4,041,000,000 US dollars
- **Search Advertising**: 3,808,000,000 US dollars
- **Microsoft 365 Consumer Products and Cloud Services**: 2,297,000,000 US dollars
- **Dynamics Products and Cloud Services**: 2,292,000,000 US dollars
- **Enterprise and Partner Services**: 2,087,000,000 US dollars
- **Other**: 3,000,000 US dollars
- **Research and development**: 8,915,000,000 US dollars
- **Sales and marketing**: 6,814,000,000 US dollars
- **General and administrative**: 1,931,000,000 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-q3-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/msft-fy2026-q3-revenue-by-business-segment-sankey.png

Income statement for 2026-01-01 through 2026-03-31. View: Business segment. Revenue and costs use their disclosed categories.

- **Revenue**: 82,886,000,000 US dollars
- **Cost of revenue**: 26,828,000,000 US dollars
- **Gross margin**: 56,058,000,000 US dollars
- **Operating expenses (calculated)**: 17,660,000,000 US dollars
- **Operating income**: 38,398,000,000 US dollars
- **Other income (expense), net**: 942,000,000 US dollars
- **Income before income taxes**: 39,340,000,000 US dollars
- **Provision for income taxes**: 7,562,000,000 US dollars
- **Net income**: 31,778,000,000 US dollars
- **Productivity and Business Processes revenue**: 35,013,000,000 US dollars
- **Intelligent Cloud revenue**: 34,681,000,000 US dollars
- **More Personal Computing revenue**: 13,192,000,000 US dollars
- **Productivity and Business Processes cost of revenue**: 6,197,000,000 US dollars
- **Intelligent Cloud cost of revenue**: 15,120,000,000 US dollars
- **More Personal Computing cost of revenue**: 5,511,000,000 US dollars
- **Research and development**: 8,915,000,000 US dollars
- **Sales and marketing**: 6,814,000,000 US dollars
- **General and administrative**: 1,931,000,000 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-q3-income-statement/revenue-by-product-and-service-2-categories
- Chart image: https://plicit.ai/charts/msft-fy2026-q3-revenue-by-product-and-service-2-categories-sankey.png

Income statement for 2026-01-01 through 2026-03-31. View: Product and service (2 categories). Revenue and costs use their disclosed categories.

- **Revenue**: 82,886,000,000 US dollars
- **Cost of revenue**: 26,828,000,000 US dollars
- **Gross margin**: 56,058,000,000 US dollars
- **Operating expenses (calculated)**: 17,660,000,000 US dollars
- **Operating income**: 38,398,000,000 US dollars
- **Other income (expense), net**: 942,000,000 US dollars
- **Income before income taxes**: 39,340,000,000 US dollars
- **Provision for income taxes**: 7,562,000,000 US dollars
- **Net income**: 31,778,000,000 US dollars
- **Product revenue**: 15,089,000,000 US dollars
- **Service and Other revenue**: 67,797,000,000 US dollars
- **Product cost of revenue**: 2,733,000,000 US dollars
- **Service and Other cost of revenue**: 24,095,000,000 US dollars
- **Research and development**: 8,915,000,000 US dollars
- **Sales and marketing**: 6,814,000,000 US dollars
- **General and administrative**: 1,931,000,000 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-q3-income-statement/revenue-by-geography
- Chart image: https://plicit.ai/charts/msft-fy2026-q3-revenue-by-geography-sankey.png

Income statement for 2026-01-01 through 2026-03-31. View: Geography. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Revenue**: 82,886,000,000 US dollars
- **Cost of revenue**: 26,828,000,000 US dollars
- **Gross margin**: 56,058,000,000 US dollars
- **Operating expenses (calculated)**: 17,660,000,000 US dollars
- **Operating income**: 38,398,000,000 US dollars
- **Other income (expense), net**: 942,000,000 US dollars
- **Income before income taxes**: 39,340,000,000 US dollars
- **Provision for income taxes**: 7,562,000,000 US dollars
- **Net income**: 31,778,000,000 US dollars
- **UNITED STATES**: 42,336,000,000 US dollars
- **Other Countries**: 40,550,000,000 US dollars
- **Research and development**: 8,915,000,000 US dollars
- **Sales and marketing**: 6,814,000,000 US dollars
- **General and administrative**: 1,931,000,000 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.