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Microsoft is overhauling its reporting structure to reflect AI's impact on how it operates

The company is moving from three segments to two, and will disclose Azure cloud revenue on a quarterly basis for the first time

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Microsoft $MSFT announced a new financial reporting structure on Wednesday, collapsing its three operating segments into two as artificial intelligence reshapes how the company organizes its business. The change takes effect in fiscal year 2027.

The two new segments are Agents and Infra, and Devices and Consumer. Those three categories — Productivity and Business Processes, Intelligent Cloud, and More Personal Computing — dated to 2015, according to CNBC.

Agents and........

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