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Microsoft Reports $10 Billion in Revenue From OpenAI Arrangements
Microsoft recorded $10 billion in revenue from commercial arrangements with OpenAI during the quarter ended September 30, 2026, and reported $7.2 billion in accounts receivable from OpenAI at quarter-end. The company also reported $63.9 bil
AI.info Team · Written with AI · fact-checked ·
Revenue from OpenAI arrangements reached $10 billion
Microsoft reported $10 billion in revenue from commercial arrangements with OpenAI during the quarter ended September 30, 2026. The amount was about 10.8% of Microsoft’s $92.3 billion in total revenue for the quarter. It represents revenue Microsoft recorded from its arrangements with OpenAI, not OpenAI’s own sales.
Microsoft’s quarterly filing says the $10 billion figure includes revenue-sharing payments. It does not provide a separate total for revenue sharing or for Azure services. As a result, the filing does not show how much of the reported amount came from either source.
“For the three months ended September 30, 2026, we recorded revenue from commercial arrangements with OpenAI, inclusive of revenue-sharing payments, of $10.0 billion. Accounts receivable from OpenAI as of September 30, 2026 and June 30, 2026 was $7.2 billion and $6.0 billion, respectively.”
Microsoft writes in its quarterly Form 10-Q.
Receivables rose to $7.2 billion
The filing reports $7.2 billion in accounts receivable from OpenAI as of September 30, compared with $6 billion as of June 30. Accounts receivable are amounts owed to Microsoft for earlier transactions; the balance is separate from the $10 billion in revenue reported for the quarter.
For fiscal 2026, Microsoft reported $24.1 billion in revenue from commercial arrangements with OpenAI, including revenue-sharing payments. That full-year figure and the quarterly disclosure show the scale of the arrangements, but neither gives a breakdown between revenue-sharing payments and other commercial activity.
Multiplying the latest quarterly figure by four gives an annualized pace of about $40 billion. That is a simple projection from one quarter, not a reported full-year total or a forecast from Microsoft. Quarterly revenue can change, and the filing does not say that the current pace will continue.
Microsoft’s filing also identifies OpenAI as an equity-method investee and a related party for financial reporting. The company says it discloses revenue and accounts receivable from transactions with OpenAI on that basis. These disclosures concern Microsoft’s own transactions and balances, rather than a consolidated view of OpenAI’s finances.
Microsoft Cloud revenue reached $63.9 billion
Microsoft’s overall results provide context for the OpenAI-related figure. Microsoft Cloud revenue was $63.9 billion in the quarter, up 30% year over year, while Azure revenue grew 48%. Microsoft reported total company revenue of $92.3 billion, up 19% from the year-earlier quarter.
Those figures cover Microsoft’s business overall. The company did not state what portion of Azure revenue came from OpenAI, and the filing does not connect Azure’s reported growth rate to the $10 billion in commercial-arrangement revenue.
The filing reports a combined figure
The $10 billion disclosure groups Microsoft’s revenue from commercial arrangements with OpenAI, including revenue-sharing payments. The filing does not separately quantify payments tied to cloud services or other components. The accounts receivable balance is also reported as a combined amount, without a transaction-by-transaction breakdown.
Together, the disclosures show the revenue Microsoft recorded from its OpenAI arrangements during the quarter and the amount OpenAI owed Microsoft at quarter-end. They do not establish how much of the revenue came from any individual service or payment mechanism.