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Slide1 :


Microsoft Corporation : Microsoft Corporation Second Quarter – Fiscal Year 2007 January 25, 2007


Slide3 : This presentation may contain statements that are forward looking. These statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially because of factors in this presentation or discussed in today’s press release, in the management’s discussion and analysis section of the company’s 2006 Form 10-K or in other reports and filings with the Securities and Exchange Commission. We undertake no duty to update or revise any forward looking statements, whether as a results of new information, future events or otherwise.


Agenda : Agenda Quarterly Overview andamp; Second Quarter Results Business Segment Financial Overview Guidance Appendix


Agenda : Agenda Quarterly Overview andamp; Second Quarter Results Business Segment Financial Overview Guidance Appendix


Quarterly Overview : Quarterly Overview Good close to first half of the fiscal year Financial performance at or above high end of guidance Strength in PC hardware market Launch of flagship products to business customers during the quarter Robust consumer demand for PCs and Xbox 360 consoles and games Operating income and EPS benefited from strong revenue growth and lower than expected spending, which shifted from Q2 to the rest of the year


Fiscal Year 2007 Overview : Fiscal Year 2007 Overview Consumer launches of Windows Vista and the 2007 Office system next week Continue to expect double digit revenue growth Excluding legal charges and tax benefit, EPS expected to grow faster than revenue


Financial Summary – FY07 Q2 : Financial Summary – FY07 Q2 Revenue: $12.5 billion 6% growth over the comparable period last year Guidance was $11.8 – $12.4 billion Revenue was $14.2 billion when adjusted for the impact of the technology guarantee and pre-shipment deferrals Operating income: $3.5 billion Guidance was $2.9 - $3.1 billion Operating income was $5.1 billion when adjusted for the impact of the technology guarantee and pre-shipment deferrals Diluted earnings per share: $0.26 Guidance was $0.22 - $0.24 Diluted earnings per share were $0.38 when adjusted for the impact of the technology guarantee and pre-shipment deferrals Cash returned to shareholders The company repurchased $6 billion worth of stock and paid $980 million in dividends to shareholders during the quarter


FY07 – Q2 Key Data Points : FY07 – Q2 Key Data Points PC market growth estimate: 8% - 10% Approximate billing mix OEM: 30% Multi-year licensing agreements: 25% License only: 20% Unearned balance of $11.9 billion, including $1.7 billion of deferrals, primarily related to the technology guarantee Contracted, not billed balance exceeds $9.5 billion 9


Agenda : Agenda Quarterly Overview andamp; Second Quarter Results Business Segment Financial Overview Guidance Appendix 10


Client Revenue : 11 Client Revenue 25% Y/Y Decline Windows Vista ships to business customers $3.43 $2.59 $3.35 $3.15 Q2 Summary OEM license unit growth of 10% OEM premium mix increased 18% pts. over prior year on strength of Media Center Includes impact of $1.1 billion of revenue deferrals related to the technology guarantee programs and pre-shipments $3.30


Server & Tools Revenue : 12 Server andamp; Tools Revenue Broad based revenue growth driven by continued strength in SQL Server 2005 17% Y/Y Growth $2.44 $2.40 $2.69 $2.50 Q2 Summary SQL Server revenue growth exceeds 30% Y/Y on strength of SQL Server™ 2005 18th consecutive quarter of double digit revenue growth $2.85


Online Services Business Revenue : 13 Online Services Business Revenue 5% Y/Y Growth $0.59 $0.56 $0.58 $0.54 $0.62 Q2 Summary Advertising revenue was up 20% driven by growth in display advertising offset by an expected decline in access and subscription revenue OSB ended the quarter with: Over 268M active Hotmail accounts Over 263M active Messenger accounts Advertising revenue benefits from growth in both Display and Search


Microsoft Business Division Revenue : 14 Microsoft Business Division Revenue $3.69 5% Y/Y Decline $3.61 $3.91 $3.42 Q2 Summary 2007 Microsoft Office system and Exchange 2007 released to volume licensing customers Strong annuity growth and earlier than expected uptake in license only business drive revenue growth Q2 revenue impacted by $500M of revenue deferrals for technology guarantee programs and pre-shipments Dynamics customer billings grew 19% Y/Y $3.51 November 30th marked availability of 2007 Microsoft Office system and Exchange 2007 to business customers


Entertainment & Devices Division Revenue : 15 Entertainment andamp; Devices Division Revenue Xbox 360 console and game sales drive strong holiday season growth 76% Y/Y Growth $1.69 $1.18 $1.28 $1.03 Q2 Summary 10.4M life to date Xbox 360 console sales Gears of War sold over 2.7M units in its first 8 weeks in market Strong growth in MED Licenses for Windows Mobile based phones up over 90% Y/Y Launched Zune digital media player and service in the U.S. $2.96


Agenda : Agenda Quarterly Overview andamp; Second Quarter Results Business Segment Financial Overview Guidance Appendix 16


Guidance : Guidance Guidance $ Billions (except EPS) *as a percentage of revenue 17


Reporting Segment Guidance : Reporting Segment Guidance Revenue Guidance 11% - 12% 18


FY07-Q3 financial impact of technology guarantee : FY07-Q3 financial impact of technology guarantee Guidance FY07-Q3 *Excludes legal charges 19


Agenda : Agenda Quarterly Overview andamp; Second Quarter Results Business Segment Financial Overview Guidance Appendix 20


Reconciliation Slidesand Appendix : 21 Reconciliation Slides and Appendix


Slide22 : 22 Reconciliation of differences between GAAP and Non-GAAP financial measures We may from time to time discuss second quarter performance using the non-GAAP financial measures presented on the following five slides.  The following tables provide a reconciliation of the differences between the non-GAAP financial measures presented and the most directly comparable financial measures calculated and presented in accordance with GAAP. The following five slides include reconciliations for: Revenue adjusted for technology guarantee andamp; pre-shipments Operating expenses Operating income adjusted for technology guarantee andamp; pre-shipments Earnings per share adjusted for technology guarantee andamp; pre-shipments Unearned Revenue adjusted for technology guarantee andamp; pre-shipments OEM revenue growth adjusted for technology guarantee andamp; pre-shipments and Commercial andamp; Retail (Candamp;R) revenue growth adjusted for technology guarantee andamp; pre-shipments Client, Server andamp; Tools, and Microsoft Business Division revenue adjusted for technology guarantee andamp; pre-shipments


Slide23 : 23 Reconciliation of differences between GAAP and Non-GAAP financial measures: Revenue andamp; Operating expense The non-GAAP measures provided above, which removes the technology guarantee and pre-shipments from the most directly comparable GAAP measures are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's second quarter performance and the impact that certain items and events had on the financial results. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP. 23


Reconciliation of differences between GAAP and Non-GAAP financial measures: Operating income and Earnings per share : 24 Reconciliation of differences between GAAP and Non-GAAP financial measures: Operating income and Earnings per share The non-GAAP measures provided above, which removes the technology guarantee and pre-shipments and tax benefit from the most directly comparable GAAP measures are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's second quarter performance and the impact that certain items and events had on the financial results. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP. *Guidance may not add due to rounding.


Reconciliation of differences between GAAP and Non-GAAP financial measures: Unearned revenue : 25 Reconciliation of differences between GAAP and Non-GAAP financial measures: Unearned revenue The non-GAAP measures provided above, which remove the technology guarantee and pre-shipments from the most directly comparable GAAP measures are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's second quarter performance and the impact that certain items and events had on the financial results. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


Reconciliation of differences between GAAP and Non-GAAP financial measures: Client OEM Revenue growth and Client Commercial & Retail revenue growth : 26 Reconciliation of differences between GAAP and Non-GAAP financial measures: Client OEM Revenue growth and Client Commercial andamp; Retail revenue growth The non-GAAP measures provided above, which remove the technology guarantee and pre-shipments from the most directly comparable GAAP measures are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's second quarter performance and the impact that certain items and events had on the financial results. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


Reconciliation of differences between GAAP and Non-GAAP financial measures: Client, Server & Tools, and Microsoft Business Division revenue : 27 Reconciliation of differences between GAAP and Non-GAAP financial measures: Client, Server andamp; Tools, and Microsoft Business Division revenue The non-GAAP measures provided above, which removes the technology guarantee and pre-shipments from the most directly comparable GAAP measures are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's second quarter performance and the impact that certain items and events had on the financial results. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


Slide28 : 28 Reconciliation of Differences Between GAAP and Non-GAAP FY07 guidance The following slide includes reconciliations for: FY07 operating income guidance FY07 earnings per share guidance We may from time to time discuss fiscal year 2007 guidance using the non-GAAP financial measures presented on the following slide.  The following tables provide a reconciliation of the difference between the non-GAAP financial measures presented and the most directly comparable financial measures calculated and presented in accordance with GAAP.


Reconciliation of differences between GAAP and Non-GAAP financial measures: FY07 operating income and earnings per share : 29 Reconciliation of differences between GAAP and Non-GAAP financial measures: FY07 operating income and earnings per share *Guidance may not add due to rounding. The non-GAAP measures provided above, which remove certain settlement charges, and the tax benefit from the most directly comparable GAAP measures, are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's fiscal year 2007 guidance and the impact that certain items and events had on the financial guidance. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


Slide30 : 30 Technology Guarantee The following slides include tables reconciling the FY07-Q3 financial impact of the technology guarantee for Windows Vista and the 2007 Office release: Windows Client and Microsoft Business Division revenue guidance Microsoft revenue, operating income, and EPS guidance


FY07 – Q3 Financial impact of technology guarantee: Client and Microsoft Business Division (MBD) revenue growth : 31 FY07 – Q3 Financial impact of technology guarantee: Client and Microsoft Business Division (MBD) revenue growth *Guidance may not add due to rounding. The non-GAAP measures provided above, which remove the technology guarantee and pre-shipments from the most directly comparable GAAP measures, are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's fiscal year 2007 third quarter guidance and the impact that certain items and events had on the financial guidance. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


FY07 – Q3 Financial impact of technology guarantee: Total revenue and operating income : 32 FY07 – Q3 Financial impact of technology guarantee: Total revenue and operating income *Guidance may not add due to rounding. The non-GAAP measures provided above, which remove certain settlement charges and technology guarantee and pre-shipments from the most directly comparable GAAP measures, are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's fiscal year 2007 third quarter guidance and the impact that certain items and events had on the financial guidance. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


FY07 – Q3 Financial impact of technology guarantee: EPS : 33 FY07 – Q3 Financial impact of technology guarantee: EPS *Guidance may not add due to rounding. The non-GAAP measures provided above, which remove certain settlement charges and technology guarantee and pre-shipments from the most directly comparable GAAP measures, are included as an additional clarifying item to aid readers of the financial statements in further understanding the Company's fiscal year 2007 third quarter guidance and the impact that certain items and events had on the financial guidance. The non-GAAP financial measures provided above should not be considered as a substitute for, or superior to, the measures of financial performance prepared in accordance with GAAP.


Slide34 : 34 Operating Segment History The following slide includes tables for: Unaudited 2006 pro forma results for changes to the FY07 operating segments


Unaudited 2006 pro forma results for changes to the FY07 operating segments : 35 Unaudited 2006 pro forma results for changes to the FY07 operating segments


Slide36 : 36 Fiscal Q2 Results


Fiscal Q2 Results : Fiscal Q2 Results 37


Slide38 : 38 2006 Microsoft Corporation. All rights reserved. Microsoft, Windows, Windows Vista and other product names are or may be registered trademarks and/or trademarks in the U.S. and/or other countries. The information herein is for informational purposes only and represents the current view of Microsoft Corporation as of the date of this presentation. Because Microsoft must respond to changing market conditions, it should not be interpreted to be a commitment on the part of Microsoft, and Microsoft cannot guarantee the accuracy of any information provided after the date of this presentation. MICROSOFT MAKES NO WARRANTIES, EXPRESS, IMPLIED OR STATUTORY, AS TO THE INFORMATION IN THIS PRESENTATION.


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