Microsoft

MSFT Q2 2026 Earnings

Reported Jan 28, 2026 at 4:04 PM ET · SEC Source

Q2 26 EPS

$4.14

BEAT +7.57%

Est. $3.85

Q2 26 Revenue

$81.27B

BEAT +1.24%

Est. $80.28B

vs S&P Since Q2 26

-11.9%

TRAILING MARKET

MSFT -8.1% vs S&P +3.8%

Market Reaction

Did MSFT Beat Earnings? Q2 2026 Results

Microsoft posted a convincing fiscal second-quarter beat, with non-GAAP diluted EPS of $4.14 topping the $3.85 consensus by 7.57% and revenue of $81.27 billion edging past estimates by 1.24% on 16.7% year-over-year growth, though the stock's reaction… Read more Microsoft posted a convincing fiscal second-quarter beat, with non-GAAP diluted EPS of $4.14 topping the $3.85 consensus by 7.57% and revenue of $81.27 billion edging past estimates by 1.24% on 16.7% year-over-year growth, though the stock's reaction told a more complicated story. The standout driver was the Intelligent Cloud segment, which hauled in $32.91 billion, up 29% year-over-year, anchored by Azure's 39% revenue growth as enterprise and AI workloads continued migrating to Microsoft's infrastructure at an accelerating clip. Microsoft Cloud as a whole crossed $51.50 billion for the first time in a single quarter, rising 26%, while a jaw-dropping 110% surge in commercial remaining performance obligation to $625.00 billion signals an enormous committed revenue backlog stretching well into the future. Capital expenditures nearly doubled year-over-year to $29.88 billion, reflecting the scale of infrastructure investment required to sustain AI momentum, a level of spending that investors will be closely scrutinizing against Azure's forward growth guidance of 37% to 38% for the coming quarter.

Key Takeaways

  • Azure and other cloud services revenue grew 39% YoY
  • Microsoft Cloud revenue crossed $50 billion in a single quarter
  • Commercial remaining performance obligation surged 110% to $625 billion
  • Microsoft 365 Consumer cloud revenue grew 29% YoY
  • Microsoft 365 Commercial cloud revenue grew 17% YoY
  • Net gains from OpenAI investments of $7.6 billion boosted GAAP net income
  • Dynamics 365 revenue increased 19% YoY
24/7 Wall St

MSFT YoY Financials

Q2 2026 vs Q2 2025, source: SEC Filings

24/7 Wall St

MSFT Revenue by Segment

With YoY comparisons, source: SEC Filings

Q3 25 Q3 26

“We are only at the beginning phases of AI diffusion and already Microsoft has built an AI business that is larger than some of our biggest franchises.”

— Satya Nadella, Q2 2026 Earnings Press Release