Overpricing has caught up with the overpricer

For the first time in its 23-year history as a public company, Microsoft's 
revenue dropped in year-over-year comparison as the company reported a whopping 
6% decline in revenue for its fiscal third
   quarter coupled with a 32% decline in net income as compared to the same 
quarter a year ago. 


The revenue drop was 3.5% greater than what analysts were expecting. A poll of 
analysts by Thomson Reuters showed expectations
   for third-quarter revenues of $14.09 billion, down from $14.45 billion in 
the same quarter last year

In the earnings report, Microsoft reported revenue of $13.65 billion for the 
third quarter ended March 31. Net income was
   $2.9 billion, down from $4.3 billion in the same quarter of 2008.


The news was bleak across all of Microsoft’s business units, with drops in 
every segment except servers and tool, which has been Microsoft’s most 
consistent performing business segment
   for the past two years.

Microsoft said revenue in the client and business divisions was down due to 
weakness in the global PC and server markets.

"Like last quarter's results, this quarter really shows how dependent Microsoft 
is overall on sales of PCs to businesses.
   Business PC sales were down 16%; client revenue dropped 16%," said Matt 
Rosoff, an analyst with independent research firm
   Directions on Microsoft.

Microsoft also leans heavily on multiyear volume licensing
contracts, so-called annuity contracts, it has with corporate users,
especially Enterprise Agreements (EA). Those agreements run for three
years and give users licenses for software, most notably Microsoft’s
historic cash cows – Windows and Office. 



A significant portion of those contracts historically expire in Microsoft’s 
fiscal fourth quarter and the company pushes hard
   for renewals.Rosoff says Directions on Microsoft has seen some evidence of 
discounting on those multiyear agreements. "That shows how important it is to 
Microsoft's long-term business that those Q4 EAs are renewed,
   and ideally that companies cover additional products on them.”


Microsoft CFO Chris Liddell said on Thursday’s earnings call with financial 
analysts that he expects EA renewal rates to remain
   at historic levels but that growth would be in the single digits. He also 
said the company is not significantly discounting
   volume licensing contracts and called the annuity contracts “one bright 
spot” on the earnings report.
   

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Regards  
Leslie
 Leslie Satenstein
5752 Avenue Lockwood.
Cote St. Luc Montreal Quebec H4W 1Y9  Canada
voice:  514-369-1685    
mailto:[email protected] 
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