TechCrunch and ET Enterprise AI reported that a Microsoft filing showed $10 billion in revenue from commercial arrangements with OpenAI for the quarter ended September 30, 2026. That was nearly 11% of Microsoft’s $92.3 billion in revenue for the quarter. The amount is Microsoft revenue, not OpenAI’s revenue or profit.
How the quarter compares with fiscal 2026
The quarter ended September 30 was Microsoft’s first fiscal quarter of 2027; the company’s fiscal year begins in July. Microsoft’s reported OpenAI-related revenue for all of fiscal 2026 was $24.1 billion.
The $10 billion quarter was about 41.5% of that full-year amount ($10 billion ÷ $24.1 billion). This puts the quarter’s scale in context, but compares three months with a full fiscal year, not like-for-like periods.
| Period | Microsoft revenue from OpenAI-related arrangements | Context |
| Quarter ended September 30, 2026 | $10 billion | Nearly 11% of Microsoft’s $92.3 billion in revenue for the quarter |
| Fiscal 2026 | $24.1 billion | Full-year OpenAI-related revenue |
| Annualized pace at the quarter’s level | About $40 billion | Extrapolation of the quarterly amount, not a reported annual result |
What the $10 billion includes
The reported total combines revenue-sharing payments with other commercial transactions, including Azure services. The amount was not broken out between Azure services and revenue sharing.
Revenue, receivables and profit
Microsoft’s reported receivables from OpenAI were $7.2 billion at September quarter-end, compared with $6 billion at June quarter-end. Receivables are amounts owed for earlier transactions, separate from the quarter’s revenue.
Multiplying $10 billion by four gives an annualized pace of about $40 billion. It is an extrapolation from one quarter, not a reported full-year total.
The $10 billion is revenue, not profit. The reported figure does not provide a profit calculation for Microsoft’s arrangements with OpenAI or for OpenAI itself.
