{"filing":{"accession_number":"0001193125-26-380280","cik":"0000789019","ticker":"MSFT","company_name":"MICROSOFT CORP","form":"8-K","filing_date":"2026-09-02","report_date":"2026-09-02","primary_document":"d291965d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/789019/000119312526380280/d291965d8k.htm"},"events":[{"id":31337,"run_id":28749,"accession_number":"0001193125-26-380280","anchor_item_number":"7.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"Microsoft disclosed a material reorganization of its reportable segments and investor metrics effective FY27, transitioning from three segments (Productivity and Business Processes, Intelligent Cloud, More Personal Computing) to two segments (Agents and Infra, Devices and Consumer). This restructuring reflects how the company now manages operations and allocates resources in response to AI's impact on the business, and includes comprehensive restatement of historical financial data under the new structure. While this is a significant operational and strategic realignment affecting how investors will assess the company's performance going forward, it does not fit the specific categories of M\u0026A activity, impairment, debt issuance, or other named event types—it is a structural business reorganization disclosed under Regulation FD.","company_name":"MICROSOFT CORP","ticker":"MSFT","filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34183,"accession_number":"0001193125-26-380280","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Microsoft disclosed a material reorganization of its reportable segments and investor metrics effective FY27, transitioning from three segments (Productivity and Business Processes, Intelligent Cloud, More Personal Computing) to two segments (Agents and Infra, Devices and Consumer). This restructuring reflects how the company now manages operations and allocates resources in response to AI's impact on the business, and includes comprehensive restatement of historical financial data under the new structure. While this is a significant operational and strategic realignment affecting how investors will assess the company's performance going forward, it does not fit the specific categories of M\u0026A activity, impairment, debt issuance, or other named event types—it is a structural business reorganization disclosed under Regulation FD.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:33:46.843160+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34183,"accession_number":"0001193125-26-380280","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"Microsoft disclosed a material reorganization of its reportable segments and investor metrics effective FY27, transitioning from three segments (Productivity and Business Processes, Intelligent Cloud, More Personal Computing) to two segments (Agents and Infra, Devices and Consumer). This restructuring reflects how the company now manages operations and allocates resources in response to AI's impact on the business, and includes comprehensive restatement of historical financial data under the new structure. While this is a significant operational and strategic realignment affecting how investors will assess the company's performance going forward, it does not fit the specific categories of M\u0026A activity, impairment, debt issuance, or other named event types—it is a structural business reorganization disclosed under Regulation FD.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:33:46.843160+00:00","company_name":"MICROSOFT CORP","ticker":"MSFT","filing_date":"2026-09-02"}]}