Evidence100%Authoritative
FactConfirmedFinancial·January 28, 2026
GAAP Net Income Increased 60% to $38.5 Billion, Boosted by $7.6 Billion OpenAI Investment Gains
GAAP net income was $38.5 billion (up 60% YoY) and GAAP diluted EPS was $5.16 (up 60%), with $7.6 billion in net gains from OpenAI investments contributing to the increase; non-GAAP net income excluding OpenAI was $30.9 billion (up 23%).
Evidence Strength
Evidence100%Authoritative
Backed by sec filing
Includes official or primary source
Key Development
Transformative development (significance 9-10)
Confirmed — verified event
Insights
First tracked
October 29, 2025
Last updated
January 28, 2026
Sources
2 sources
Related Developments
Microsoft AI Business Surpasses $13 Billion Annual Revenue Run RateOpenAI Investment Losses Reduce Q1 FY2026 Net Income by $3.1 BillionMicrosoft and OpenAI Reaffirm Partnership Terms Amid OpenAI's New Funding and PartnersGPT-5.4 Generally Available in Microsoft FoundryMicrosoft 365 Copilot Wave 3, Agent 365 GA, and New E7 Frontier Suite Announced
Sources (2)
Source Timeline
- 8-K — 2026-01-28 (MSFT)SEC EDGAR (MSFT)·Jan 28
- 8-K — 2025-10-29 (MSFT)SEC EDGAR (MSFT)·Oct 29, 2025
Evidence Strength
Evidence100%Authoritative
Backed by sec filing
Includes official or primary source
Key Development
Transformative development (significance 9-10)
Confirmed — verified event
Insights
First tracked
October 29, 2025
Last updated
January 28, 2026
Sources
2 sources
Related Developments
Microsoft AI Business Surpasses $13 Billion Annual Revenue Run RateOpenAI Investment Losses Reduce Q1 FY2026 Net Income by $3.1 BillionMicrosoft and OpenAI Reaffirm Partnership Terms Amid OpenAI's New Funding and PartnersGPT-5.4 Generally Available in Microsoft FoundryMicrosoft 365 Copilot Wave 3, Agent 365 GA, and New E7 Frontier Suite Announced