On October 30, 2025, Microsoft reported Q1 FY26 results showing net income and diluted EPS were negatively impacted by net losses from investments in OpenAI, resulting in a decrease of $3.1 billion and $0.41, respectively[1]. This disclosure highlights the financial risks associated with Microsoft’s deepening partnership with OpenAI, which now includes a 27% stake and substantial funding commitments[1][2]. Despite the large loss, Microsoft’s stock closed at $525.76 (-2.92%) on October 30, 2025, with pre-market trading on October 31, 2025 showing a rebound to $529.37 (+0.69%), reflecting investor optimism amid broader tech sector strength and positive market sentiment.