Microsoft Corporation (NASDAQ:MSFT) is in the spotlight Wednesday as the company is set to report third-quarter financial results after the market close.

Microsoft Set to Report Q3 Earnings

Microsoft is expected to report earnings per share of $4.06 and revenue of $81.39 billion for the third quarter.

Microsoft previously projected Azure revenue growth between 37% and 38% in constant currency for the third-quarter quarter.

In the prior quarter, Microsoft reported revenue of $81.3 billion, representing a 17% year-over-year increase.

CEO Satya Nadella said during the company's second-quarter earnings call that Microsoft is "in the beginning phases of AI diffusion and its broad GDP impact," highlighting continued focus on artificial intelligence.

During the same second-quarter update, the company also pointed to infrastructure optimization efforts, focusing on improving efficiency through metrics such as "tokens per watt per dollar," alongside development of an AI-focused network connecting facilities in Atlanta and Wisconsin.

Separately, TD Cowen maintained a Buy rating on Microsoft with a $540 price target, noting changes to the company's amended partnership agreement with OpenAI could reduce revenue share payments and provide a more predictable operating outlook. 

Microsoft Shares Remain Stagnant

MSFT Price Action: At the time of publication, Microsoft shares are trading 0.96% lower at $425.15, according to data from Benzinga Pro.

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