# Microsoft shifts FY27 reporting to agents, infrastructure and consumer units

_Wednesday, September 2, 2026 at 8:00 AM EDT · Products · Latest · Tier 2 — Notable_

Microsoft said it will begin fiscal 2027 with two reportable segments: Agents and Infra, and Devices and Consumer.

The company disclosed the change in an SEC current report and furnished presentation materials describing the updated structure, summary financial information and historical data on a comparable basis. Microsoft said it will manage operations and report financial performance under the new structure beginning in FY27.

The disclosed materials are furnished under Regulation FD rather than deemed filed for Exchange Act liability purposes.

## Sources

- [SEC EDGAR](https://www.sec.gov/Archives/edgar/data/789019/000119312526380280/d291965d8k.htm)

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