Microsoft announced significant changes to its segment reporting structure in August 2024, primarily consolidating the commercial components of Microsoft 365 into the Productivity and Business Processes segment. These changes will be reflected in the company's financial reporting beginning in fiscal year 2025, aligning with how management reviews and allocates resources.The company has filed a Form 8-K to recast its consolidated financial statements for the three years ended June 30, 2024, to reflect these segment modifications. The updates are for informational purposes only and do not constitute a restatement of previously issued financial statements. The changes aim to better align segment reporting with the company's current business management structure.The filing includes updated information from the 2024 Form 10-K, specifically affecting Business, Management's Discussion and Analysis, and Financial Statements sections. Microsoft emphasizes that this recasting does not reflect events occurring after the original 10-K filing and should be read in conjunction with both the 2024 Form 10-K and the Q1 FY2025 10-Q report.

Microsoft announced significant changes to its segment reporting structure in August 2024, primarily consolidating the commercial components of Microsoft 365 into the Productivity and Business Processes segment. These changes will be reflected in the company's financial reporting beginning in fiscal year 2025, aligning with how management reviews and allocates resources.The company has filed a Form 8-K to recast its consolidated financial statements for the three years ended June 30, 2024, to reflect these segment modifications. The updates are for informational purposes only and do not constitute a restatement of previously issued financial statements. The changes aim to better align segment reporting with the company's current business management structure.The filing includes updated information from the 2024 Form 10-K, specifically affecting Business, Management's Discussion and Analysis, and Financial Statements sections. Microsoft emphasizes that this recasting does not reflect events occurring after the original 10-K filing and should be read in conjunction with both the 2024 Form 10-K and the Q1 FY2025 10-Q report.