Microsoft Reports $36.6bn Profit as AI Spending Drives Worker Buyouts

What changed

Microsoft reported more than $36.6bn in profit and $92.3bn in revenue for the quarter ended September 2026. Days earlier, it said it would offer voluntary buyouts to about 60,000 workers as it pours billions into artificial-intelligence infrastructure. Its shares rose almost 2.9% in after-hours trading.

Why it matters

The figures put Microsoft’s cost-cutting and AI spending in the same frame. Strong cloud growth is generating substantial revenue, while the buyout plan shows the company is still trying to make room for the expense of building AI capacity.

For Microsoft workers, the offer creates uncertainty before the final scale of departures is known. For cloud customers, the company’s promise of greater capability and lower costs depends on that investment translating into services they actually adopt.

The early market reaction suggests shareholders welcomed the results, but the bigger test comes later: whether Microsoft can turn heavy AI infrastructure spending into durable growth. The report does not say how many workers will accept the buyouts, how profit was composed, or whether the AI investment will generate adequate returns.