Microsoft's latest financial report has revealed that its equity investment in OpenAI has resulted in a $3.1 billion decrease in net income for the quarter. Based on Microsoft's approximately 27% stake in OpenAI, the company's quarterly loss is estimated to be around $115 billion. If calculated on a pre-tax loss and actual ownership percentage of 32.5%, the loss could be as high as $120 billion. This loss is nearly three times OpenAI's $4.3 billion revenue in the first half of the year, highlighting the ongoing burn rate in the artificial intelligence sector. Microsoft has already invested $11.6 billion in OpenAI, accounting for the majority of its $13 billion commitment. The news has sparked concerns about the financial sustainability of OpenAI and the broader AI industry.