Certainty language minus hedging language in Risk Factors. Positive = assertive, negative = hedging-heavy.
From 2021-07-29 (10-K) to 2026-04-29 (10-Q), this metric increased across 13 filings.
Risk-factor drift item_1a vs prior same-form filing, cosine similarity
- 10-K 2025-07-30 vs 2024-07-30 99.2% boilerplate
- 10-K 2024-07-30 vs 2023-07-27 98.8% boilerplate
- 10-K 2023-07-27 vs 2022-07-28 99.1% boilerplate
- 10-K 2022-07-28 vs 2021-07-29 99.2% boilerplate
Vanished metrics promoted KPIs that stopped being reported
- Foreign Income Before Income Taxes promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Windows Commercial Revenue promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Dynamics 365 Growth promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- US Income Before Income Taxes promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Office 365 Commercial Growth promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Adjusted NET Income NON GAAP promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Azure AND Other Cloud Services Growth promoted across 3 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- US AND International Patents Issued promoted across 4 consecutive filings, last seen 2024-07-30, absent from 10-K 2025-07-30 dropped
- Server Products AND Cloud Services Revenue promoted across 3 consecutive filings, last seen 2023-07-27, absent from 10-K 2024-07-30 dropped
- People Managers promoted across 3 consecutive filings, last seen 2023-07-27, absent from 10-K 2024-07-30 dropped
- Dynamics Products AND Cloud Services Revenue promoted across 3 consecutive filings, last seen 2023-07-27, absent from 10-K 2024-07-30 dropped
Reclassified / renamed (metric continues under a new name):
- Office 365 Commercial SEAT Growth → Microsoft 365 Commercial SEAT Growth as of 10-K 2025-07-30
- XBOX Content AND Services Revenue → XBOX Content AND Services Revenue Growth as of 10-K 2024-07-30
- Linkedin Members → Number OF Linkedin Members as of 10-K 2024-07-30
Non-GAAP reconciliation expansion growth in adjusted-figure add-backs vs prior filing
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10-K 2025-07-30 2 → 4 add-backs (+2)new: Compensation COST FOR Stock Awards Compensation Expense FOR THE Employee Stock Purchase PLAN ESPP Stock Based Compensation
Auditor’s report opinion, going-concern & control flags, critical audit matters
-
10-Q 2026-04-29 unknown
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10-K 2025-07-30 unqualified
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10-K 2024-07-30 unqualified
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10-K 2023-07-27 unqualified
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10-K 2022-07-28 unqualified
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10-K 2021-07-29 unqualified
Segment changes reportable-segment roster vs prior filing
Dropped
- MORE Personal Computing 10-K 2024-07-30
- Intelligent Cloud 10-K 2024-07-30
- Productivity AND Business Processes 10-K 2024-07-30
- Productivity AND Business Processes 10-K 2022-07-28
- MORE Personal Computing 10-K 2022-07-28
- Intelligent Cloud 10-K 2022-07-28
Added
- Productivity AND Business Processes 10-Q 2026-04-29
- Intelligent Cloud 10-Q 2026-04-29
- MORE Personal Computing 10-Q 2026-04-29
- Intelligent Cloud 10-K 2025-07-30
- MORE Personal Computing 10-K 2025-07-30
- Productivity AND Business Processes 10-K 2025-07-30
- MORE Personal Computing 10-K 2023-07-27
- Intelligent Cloud 10-K 2023-07-27
- Productivity AND Business Processes 10-K 2023-07-27
Revenue-recognition drift rev-rec policy language change vs prior filing
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10-K 2025-07-30 97% similar to prior acquisition context+ Right OF Return