Revenue → Gross profit: $36.7BGross profit → Operating profit: $22.4BIntelligent Cloud → Revenue: $22.1BServer products and cloud → Intelligent Cloud: $20.0BOperating profit → Net profit: $18.0BProductivity → Revenue: $17.5BRevenue → Cost of revenue: $16.1BGross profit → Operating expenses: $14.4BPersonal Computing → Revenue: $13.3BOffice products → Productivity: $12.4BCost of revenue → Service costs: $12.2BOperating expenses → R&D: $7.0BOperating expenses → S&M: $5.8BWindows → Personal Computing: $5.3BOperating profit → Tax: $4.4BCost of revenue → Product costs: $3.9BLinkedIn → Productivity: $3.7BGaming → Personal Computing: $3.6BSearch and news advertising → Personal Computing: $3.0BEnterprise services → Intelligent Cloud: $2.0BOperating expenses → G&A: $1.6BOther productivity → Productivity: $1.4BDevices → Personal Computing: $1.3BOther income → Net profit: $0.3BOther cloud → Intelligent Cloud: $0.0BServer products and cloud: $20.0BIntelligent Cloud: $22.1BEnterprise services: $2.0BOther cloud: $0.0BOffice products: $12.4BProductivity: $17.5BLinkedIn: $3.7BOther productivity: $1.4BWindows: $5.3BPersonal Computing: $13.3BGaming: $3.6BSearch and news advertising: $3.0BDevices: $1.3BRevenue: $52.9BGross profit: $36.7BCost of revenue: $16.1BOperating profit: $22.4BOperating expenses: $14.4BProduct costs: $3.9BService costs: $12.2BNet profit: $18.3BTax: $4.4BOther income: $0.3BR&D: $7.0BS&M: $5.8BG&A: $1.6Bcreated with SankeyArt.comServer products and cloud$20.0BIntelligent Cloud$22.1B16% Y/YEnterprise services$2.0BOther cloud$49MOffice products$12.4BProductivity$17.5B11% Y/YLinkedIn$3.7BOther productivity$1.4BWindows$5.3BPersonal Computing$13.3B-9% Y/YGaming$3.6BSearch and news advertising$3.0BDevices$1.3BRevenue$52.9B7% Y/YGross profit$36.7B9% Y/YCost of revenue$16.1B3% Y/YOperating profit$22.4B10% Y/YOperating expenses$14.4B7% Y/YProduct costs$3.9B-14% Y/YService costs$12.2B10% Y/YNet profit$18.3B9% Y/YTax$4.4B26% Y/YOther income$0.3BR&D$7.0B11% Y/YS&M$5.8B3% Y/YG&A$1.6B11% Y/YMicrosoft Q3 FY23 Income Statement