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Microsoft Q3 Earnings Preview: Azure Growth and AI Spending Under the Microscope

Investors will gauge whether heavy data center spending is finally showing up in cloud demand.

Overview

  • Microsoft, which reports after the close Wednesday, is expected to post adjusted EPS of $4.05 on revenue of $81.4 billion.
  • Azure cloud revenue growth near 39.7% is the key figure investors will watch because it signals real enterprise demand for AI services.
  • Analysts flag capacity limits at Microsoft’s data centers as a possible brake on cloud growth as servers and facilities are still being built out.
  • Capital spending is projected at about $37.5 billion for the quarter, up from $21.4 billion a year ago, while free cash flow is seen falling to roughly $15.4 billion.
  • Copilot traction remains a focus with 15 million paid seats and Accenture planning a companywide rollout, as investors also assess the end of Microsoft’s exclusive OpenAI arrangement.