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OpenAI warns partnership with Microsoft could jeopardize its business
OpenAI shared the warning in a financial document

OpenAI warns partnership with Microsoft could jeopardize its business

Mar 24, 2026
12:15 pm

What's the story

OpenAI has warned that its close relationship with Microsoft could pose a risk to its business. The warning was made in a financial document similar to an IPO prospectus, which the company shared with potential investors during its recent record financing round. The document included sections titled "Risks Related to the Transaction" and "Risks Related to our Business."

Financial dependency

Heavy reliance on Microsoft

In the document, OpenAI stressed its heavy reliance on Microsoft for funding and computing resources. The company said, "Microsoft is responsible for a substantial portion of our financing and compute." The document also warned that any changes or termination of its commercial partnership with Microsoft could adversely affect OpenAI's business, prospects, operating results, and financial condition.

IPO strategy

IPO preparations and investor commitments

Despite the risks, OpenAI is preparing for an initial public offering (IPO) that could value the firm at up to $1 trillion. The listing is expected in the second half of 2026, according to Reuters. As part of its IPO strategy, the company is working with banking partners to secure an additional $10 billion in commitments from a wider range of investors.

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Clarification

OpenAI clarifies stance on Microsoft partnership

An OpenAI spokesperson clarified the company's position on its partnership with Microsoft. The spokesperson said, "Microsoft is and will remain a critical long-term partner." They also stressed that the disclosure of potential risks was a standard legal practice and not specifically related to any IPO.

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