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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- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Analysis of Solvency Ratios
- Analysis of Reportable Segments
- Enterprise Value to EBITDA (EV/EBITDA)
- Present Value of Free Cash Flow to Equity (FCFE)
- Net Profit Margin since 2005
- Operating Profit Margin since 2005
- Price to Earnings (P/E) since 2005
- Aggregate Accruals
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Microsoft Corp., consolidated statement of comprehensive income
US$ in millions
Based on: 10-K (reporting date: 2026-06-30), 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).
A consistent upward trajectory in overall financial performance is observed over the six-year period ending June 30, 2026. Growth is primarily driven by a strong and accelerating increase in net income, which effectively offsets the volatility identified within other comprehensive income components.
- Net Income Growth
- Net income demonstrates a robust growth pattern, increasing from 61,271 million US$ in 2021 to 133,749 million US$ in 2026. Although a period of relative stability is noted between 2022 and 2023, the subsequent years exhibit accelerated expansion, with a particularly significant surge occurring between 2025 and 2026.
- Analysis of Other Comprehensive Income (OCI)
- The components of other comprehensive income exhibit significant volatility. Net changes related to investments were predominantly negative from 2021 to 2023, with a peak loss of 5,360 million US$ in 2022, before transitioning to positive gains from 2024 through 2026. Translation adjustments and other factors show an inconsistent pattern, alternating between positive and negative values throughout the reported period. Derivatives have a negligible impact on the overall comprehensive income result.
- Comprehensive Income Trends
- Comprehensive income mirrors the general growth of net income but was initially suppressed by substantial OCI losses in 2022. As OCI shifted from negative to positive figures in 2024 and 2025, the variance between net income and comprehensive income narrowed. By June 30, 2026, comprehensive income reached 133,812 million US$, indicating that total comprehensive gains are now almost entirely driven by core operational profitability.