The company said it is filing this Form 8-K to recast certain amounts previously reported in its Form 10-K for the fiscal year ended June 30, 2024, to reflect changes to its segment reporting.

1. 01

   The company said it is filing this Form 8-K to recast certain amounts previously reported in its Form 10-K for the fiscal year ended June 30, 2024, to reflect changes to its segment reporting.

2. 02

   Microsoft said it announced changes to its segment composition in August 2024, most notably bringing the commercial components of Microsoft 365 together in the Productivity and Business Processes segment. It said the changes will be reflected in the information provided to its chief operating decision maker beginning in fiscal 2025.

3. 03

   The company said it is recasting its consolidated financial statements for each of the 3 fiscal years in the period ended June 30, 2024 to reflect the segment reporting changes. It explained that the updates do not represent a restatement of previously issued financial statements.

4. 04

   The company said the filing is for informational purposes only and does not amend or restate its audited consolidated financial statements in its Form 10-K for fiscal 2024. It also said the filing does not reflect events occurring after the filing of that Form 10-K, and it directed readers to its Form 10-Q for the quarter ended September 30, 2024 for later developments.

Analysis scope · Filing body only (exhibits excluded)We analyzed the filing body only. The exhibits exceeded the length limit and were excluded, so figures, financial statements and presentation materials in them were not reviewed.

AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

Original filing

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