Microsoft stated that in the quarter ending September 30, revenue from business arrangements with OpenAI reached $10 billion, including revenue sharing payments. The company disclosed this figure in regulatory documents submitted on Wednesday, which accounted for nearly 11% of Microsoft's total revenue of $92.3 billion for that quarter, highlighting that despite the increasing competition between the two companies for the same customers, they still maintain a significant financial connection.

Microsoft's fiscal year begins in July, therefore the quarter ending September 30, 2026, is its first quarter of the 2027 fiscal year.

For the entire fiscal year 2026, revenue from OpenAI reached 24.1 billion US dollars. If we calculate at the rate of the latest quarter, Microsoft could generate 40 billion US dollars in revenue annually from arrangements related to OpenAI.

Microsoft also disclosed that as of the end of September, OpenAI still had $7.2 billion in accounts receivable that had not been settled, which is higher than the $6 billion at the end of June. This amount represents money owed to OpenAI by previous exchanges, and not additional revenue.

It is currently unclear how much of Microsoft's revenue from OpenAI comes from revenue-sharing payments or Azure cloud computing services. TechCrunch has contacted Microsoft to seek more information on this matter. In November 2025, TechCrunch cited leaked documents stating that Microsoft received $865.8 million in net revenue-sharing payments from OpenAI in the first nine months of that year.

It is reported that as part of a previous transaction, OpenAI will allocate 20% of its revenue to Microsoft; Microsoft had previously invested over $13 billion in this AI startup. (However, neither OpenAI nor Microsoft has publicly confirmed this percentage.) According to an agreement from April 2026, OpenAI is still required to share its revenue with Microsoft until 2030, but there is a cap on this share; at the same time, OpenAI is also allowed to collaborate with competitive cloud service providers.

The two companies began to relax their once-exclusive partnership in October 2025, when Microsoft relinquished control over OpenAI to allow this startup to collaborate more freely with other cloud service providers. In exchange, OpenAI committed to purchasing an additional $250 billion worth of Azure services under an agreement in October 2025.

Microsoft's stake in OpenAI also slightly decreased from around 25% in June to 24% in September. This continues the gradual decline that began at around 27% after the reorganization in October 2025. Microsoft has not explained the reasons for this dilution.