$MSFT (MICROSOFT) — 8-K: Microsoft recasts three years of financials for new Agents and Infra, Devices and Consumer segments

Microsoft filed a Form 8-K recasting consolidated financial statements for each of the three years in the period ended June 30, 2026, to reflect segment reporting changes announced in September 2026. The new structure creates an Agents and Infra segment combining applications and agents, the multi-model system, and Azure infrastructure, and a Devices and Consumer segment comprising key consumer offerings. The updates do not represent a restatement of previously issued financial statements, and the filing does not amend or restate the audited consolidated financial statements in the 2026 Form 10-K. Recast information is presented in Exhibit 99.1.

Microsoft filed a Form 8-K recasting consolidated financial statements for each of the three years in the period ended June 30, 2026, to reflect segment reporting changes announced in September 2026.