Microsoft Restructures Financial Reporting Into Two Segments For FY27: Agents & Infra And Devices & Consumer

On September 2, 2026, Microsoft Corporation (the "Company") posted presentation materials to its Investor Relations website titled "FY27 Segments and Investor Metrics" announcing a change in reportable segments and investor metrics. Beginning in fiscal year 2027, the Company will manage its operations under this updated reporting structure and report its financial performance based on two reportable segments: (1) Agents and Infra and (2) Devices and Consumer. A copy of the presentation materials is furnished as Exhibit 99.1 to this report.