Statement of Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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- Balance Sheet: Liabilities and Stockholders’ Equity
- Common-Size Income Statement
- Common-Size Balance Sheet: Assets
- Analysis of Long-term (Investment) Activity Ratios
- Enterprise Value to EBITDA (EV/EBITDA)
- Selected Financial Data since 2005
- Debt to Equity since 2005
- Price to Sales (P/S) since 2005
- Analysis of Debt
- Aggregate Accruals
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Microsoft Corp., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2025-06-30), 10-K (reporting date: 2024-06-30), 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30).
The financial data over the examined periods indicates notable trends in various income and income-related components. The net income exhibits a consistent upward trajectory, increasing from 44,281 million US dollars in 2020 to 101,832 million US dollars by 2025. This reflects a strong growth in profitability over the years.
Net changes related to derivatives show minor fluctuations around zero, with values oscillating between negative and positive small amounts, indicating no significant long-term impact from derivatives on income. The values are relatively stable and small compared to the overall net income.
Net changes related to investments demonstrate greater volatility. The figure peaks initially at 3,990 million US dollars in 2020, drops into negative territory in 2021 and 2022, reaching -5,360 million US dollars — representing a substantial loss related to investments. It recovers modestly in subsequent years, turning positive again by 2024 and 2025, although at significantly lower levels compared to 2020.
Translation adjustments and other related items fluctuate, with negative values in 2020, 2022, 2023, and 2024, and positive values in 2021 and 2025. This inconsistency suggests exposure to currency translation effects and other adjustments, but without a clear directional trend over the examined period.
Other comprehensive income (loss), net of tax, shows a downward trend initially, going from a positive 3,523 million US dollars in 2020 to a deep negative of -6,500 million US dollars in 2022. Subsequently, it gradually recovers to positive territory by 2024 and further improves in 2025. This pattern indicates significant comprehensive income volatility influenced by factors included in other comprehensive income, such as investment or foreign currency adjustments.
Comprehensive income, which aggregates net income with other comprehensive income components, generally follows the upward trend of net income. It starts at 47,804 million US dollars in 2020 and rises to 104,075 million US dollars by 2025. Despite the fluctuations in other comprehensive income components, the strong net income growth supports a positive trajectory in overall comprehensive income.
- Summary of Key Trends:
- - Consistent and strong growth in net income over the analyzed periods.
- - Minor and volatile impact of derivatives on income without a clear trend.
- - Investment-related income shows significant volatility, including substantial losses during the middle periods, followed by partial recovery.
- - Translation and other adjustments are irregular, reflecting currency and other external influences without forming a stable pattern.
- - Other comprehensive income experiences a sharp decline and subsequent recovery, highlighting fluctuations in broader income components outside net income.
- - Comprehensive income broadly mirrors net income growth, confirming overall financial improvement despite some volatility in other income elements.