{
  "case_id": "MSFT-SEC-2026-001",
  "title": "Microsoft FY2026 SEC accounting and audit evidence benchmark",
  "company": "Microsoft Corporation",
  "ticker": "MSFT",
  "cik": "0000789019",
  "filing": {
    "form": "10-K",
    "fiscal_year_end": "2026-06-30",
    "filed": "2026-07-29",
    "accession_number": "0001193125-26-323660",
    "sec_url": "https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm",
    "companyfacts_url": "https://data.sec.gov/api/xbrl/companyfacts/CIK0000789019.json"
  },
  "unit": "USD millions",
  "evidence": [
    {
      "id": "E1",
      "fact": "FY2026 revenue = 331839",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E2",
      "fact": "FY2025 revenue = 281724",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E3",
      "fact": "FY2026 gross margin = 225465",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E4",
      "fact": "FY2026 operating income = 155237",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E5",
      "fact": "FY2026 net income = 133749",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E6",
      "fact": "Independent auditor expressed an unqualified opinion on the FY2026 financial statements.",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    },
    {
      "id": "E7",
      "fact": "Independent auditor expressed an unqualified opinion on ICFR as of June 30, 2026.",
      "source": "Microsoft FY2026 Form 10-K / SEC"
    }
  ],
  "task": [
    "Calculate FY2026 revenue growth versus FY2025.",
    "Calculate FY2026 gross margin percentage.",
    "Calculate FY2026 operating margin percentage.",
    "Calculate FY2026 net margin percentage.",
    "Classify the financial-statement audit opinion using only the supplied evidence.",
    "Classify the ICFR audit opinion using only the supplied evidence.",
    "List evidence IDs used and identify any unsupported claims."
  ],
  "required_output_schema": {
    "revenue_growth_pct": "number rounded to 2 decimals",
    "gross_margin_pct": "number rounded to 2 decimals",
    "operating_margin_pct": "number rounded to 2 decimals",
    "net_margin_pct": "number rounded to 2 decimals",
    "financial_statement_opinion": "unqualified|qualified|adverse|disclaimer|unknown",
    "icfr_opinion": "unqualified|adverse|disclaimer|unknown",
    "evidence_ids_used": "array of E1-E7",
    "unsupported_claims": "array"
  },
  "gold_standard": {
    "revenue_growth_pct": 17.79,
    "gross_margin_pct": 67.94,
    "operating_margin_pct": 46.78,
    "net_margin_pct": 40.31,
    "financial_statement_opinion": "unqualified",
    "icfr_opinion": "unqualified",
    "required_evidence_ids": [
      "E1",
      "E2",
      "E3",
      "E4",
      "E5",
      "E6",
      "E7"
    ],
    "unsupported_claims": []
  },
  "controls": {
    "evidence_before_narrative": true,
    "deterministic_recalculation_required": true,
    "reviewer_required": true,
    "human_gate": "required_for_any_material_professional_interpretation",
    "no_audit_opinion_by_system": true
  }
}