Microsoft OpenAI revenue reached $10 billion in the quarter ended September 30, 2026, as the companies’ commercial arrangements accounted for roughly 11% of Microsoft’s $92.3 billion in total revenue.

Key Takeaways

  • OpenAI’s outstanding receivable balance rose to $7.2 billion from $6 billion at the end of June.
  • Microsoft had funded $12 billion of its $13 billion in OpenAI commitments as of September 30.

Microsoft OpenAI revenue and quarterly results

The $10 billion in revenue includes revenue-sharing payments. The public filings do not make clear how much came from those payments versus Azure cloud services purchased by OpenAI.

For the fiscal first quarter of 2027, Microsoft reported total revenue up 19% from a year earlier and net income of $36.6 billion. In the fiscal year ended June 30, 2026, it recorded $24.1 billion in revenue from OpenAI arrangements.

Receivable and investment ties

The $7.2 billion receivable at September 30 was $1.2 billion higher than three months earlier. The balance represents money owed to Microsoft from prior transactions, rather than additional revenue.

Microsoft’s quarterly filing includes an OpenAI-related reporting tag. Microsoft treats OpenAI as a related party because it holds an equity-method investment in the company.

Microsoft’s ownership stake in OpenAI stood at 24% at September 30, down from about 25% in June. Of its $13 billion in funding commitments, $1 billion remained unfunded.

Cloud commitments and capital spending

Under a separate October 2025 agreement, OpenAI committed to purchasing an additional $250 billion in Azure services over the coming years. An April 2026 restructuring also permitted OpenAI to offer its products through competing cloud providers.

Microsoft spent $39.4 billion on property and equipment in the September quarter, compared with $19.4 billion a year earlier. The figure covers the company’s spending overall, not just spending associated with OpenAI.

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