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CAPITAL LENS/ ISSUE 016
APRIL 30, 2026 · EARNINGS
Q1 2026 · Big Tech Earnings

Cloud beats. Capex soars.
& the bill keeps rising.

In a single Wednesday after-bell, Microsoft, Alphabet, Meta, and Amazon printed the cleanest set of cloud and advertising results of the AI cycle — and simultaneously raised their 2026 capex budgets by tens of billions. Three of the four stocks fell anyway. This is the Q1 2026 earnings book in four Sankeys, with the capital-spending arc traced quarter by quarter.

Combined Q1 Revenue
$430.6B
+22.7% YoY
Combined Q1 Capex
$135.4B
+78% YoY
2026 Capex Guidance (mid)
$695B
All four raised
Stocks Down After-Hours
3 of 4
Capex outweighed beats

The aggregate scoreboard is unambiguous. Every cloud beat. Every ad business accelerated. Every operating margin held or expanded despite an AI investment cycle that has now doubled in twelve months. And every single capex line item — committed, guided, and forecast — moved higher. Microsoft to $190B for fiscal 2026. Alphabet to $180–190B. Meta to $125–145B. Amazon held its $200B 2026 plan and signaled it intends to spend more.

What follows is a four-Sankey decomposition of where that revenue came from and where it ended up — followed by the most important chart on Wall Street tonight: the quarterly capex arc from Q1 2025 to Q1 2026, with full-year 2026 guidance ranges layered on top.

01 The Tape

Q1 2026 in twelve numbers.

The four hyperscalers reported within hours of each other on April 29. Each of these snapshots maps to a Sankey below.

MSFT
NASDAQ

Microsoft

Q3 FY2026 · qtr ended Mar 31
Revenue$82.9B+18%
Operating Inc.$38.4B+20%
Net Income$31.8B+23%
Diluted EPS$4.27+23%
Azure Growth+40%+9pp
Q1 Capex$36.6B+49%
GOOGL
NASDAQ

Alphabet

Q1 2026 · qtr ended Mar 31
Revenue$109.9B+22%
Operating Inc.$39.7B+30%
Net Income$62.6B+81%*
Diluted EPS$5.11+82%*
Cloud Growth+63%+15pp
Q1 Capex$35.7B+108%
META
NASDAQ

Meta

Q1 2026 · qtr ended Mar 31
Revenue$56.3B+33%
Operating Inc.$22.9B+30%
Net Income$26.8B+61%*
Diluted EPS$10.44+62%*
Ad Impressions+19%price +12%
Q1 Capex$19.8B+45%
AMZN
NASDAQ

Amazon

Q1 2026 · qtr ended Mar 31
Revenue$181.5B+17%
Operating Inc.$23.9B+30%
Net Income$30.3B+77%*
Diluted EPS$2.78+70%*
AWS Growth+28%15-qtr high
Q1 Capex$44.2B+77%

* GAAP net income figures include non-recurring items: Alphabet ($36.9B equity-securities gain), Meta ($8.0B income-tax benefit), Amazon ($16.8B pre-tax gain on Anthropic investment). The Sankeys below isolate operating income from these special items.

02 The Flows

Four Sankeys, one quarter.

Each diagram traces revenue from its segment of origin, through total revenue, into the operating-cost / operating-income split, and out to operating net income and tax & other below the line. Special items above the operating line are noted but excluded from the operating Sankey to preserve comparability.

MSFT Q3 FY2026 · 18% revenue growth · 46.3% op margin

Microsoft: Azure 40%, supply-constrained.

Intelligent Cloud crossed $34.7B, up 30%, with Azure accelerating to +40% YoY from 31% in the year-ago quarter. Commercial RPO nearly doubled to $627B. The capacity is sold; the bottleneck is concrete and silicon.

Three Things
  • AI run-rate at $37B, up 123% YoY — the only Big Tech firm disclosing this metric.
  • Cloud gross margin at 66%, down YoY but stabilizing as scale absorbs depreciation.
  • FY26 capex now guided to $190B — $25B of the raise attributed to memory pricing alone.
Read: Productivity & Business Processes ($35.0B) and Intelligent Cloud ($34.7B) are now near-equal contributors to the top line, with More Personal Computing ($13.2B) the smallest segment and the only one in YoY decline. Of every revenue dollar, ~46¢ converts to operating income — Microsoft's structural margin advantage over the cohort.
GOOGL Q1 2026 · 22% revenue growth · 36.1% op margin

Alphabet: Cloud +63%, backlog $462B.

The widest revenue beat in the cohort. Search & Other grew 19% — the fastest in two years — while Google Cloud at $20B grew 63%, eclipsing both Azure and AWS on rate. Cloud backlog nearly doubled QoQ to $462B; management says half converts to revenue inside 24 months.

Three Things
  • Cloud operating margin tripled YoY to 32.9%, up from 17.8%.
  • Capex raised to $180–190B; CFO said 2027 will rise "significantly".
  • $36.9B equity gain on stake in unidentified investee added $2.35 to EPS.
Read: Of the $109.9B top line, $77.3B (70%) is still advertising — Search dominant, YouTube and Network secondary. Cloud at $20.0B is the fastest-growing line and the highest-incremental-margin business. The diagram excludes the $36.9B equity-securities gain that flows below operating income; including it, GAAP net income reaches $62.6B.
META Q1 2026 · 33% revenue growth · 40.6% op margin

Meta: fastest growth since 2021, capex raised.

33% revenue growth is Meta's fastest print in five years. Ad impressions grew 19%, average price per ad grew 12% — both AI-driven. The market punished the stock anyway: capex guidance was raised by $10B, to $125–145B, and the spend curve is what investors are scoring now.

Three Things
  • Reality Labs revenue at $402M, down 2% — Quest hardware soft, AI-glasses DAU tripled.
  • 2026 capex guidance now nearly 2× FY2025's $72.2B total.
  • Headcount reduction (~10%) announced for May; Zuckerberg cited memory pricing.
Read: Meta is the most concentrated business in the cohort — 97.7% of revenue comes from one line item (Family of Apps Ads). Operating margin at 40.6% is the highest reported by any of the four. GAAP net income of $26.8B includes an $8.0B income-tax benefit; the Sankey uses the operating-derived figure (~$18.7B) for cohort comparability.
AMZN Q1 2026 · 17% revenue growth · 13.1% op margin

Amazon: AWS at 28%, fastest in 15 quarters.

The cleanest beat of the four. AWS reaccelerated to $37.6B / +28%, retail margins expanded, advertising crossed a $70B trailing revenue base. Operating margin hit 13.1%, the highest in company history. Capex at $44.2B was also the highest in company history.

Three Things
  • AWS operating margin at 37.7%, holding even as workloads scale.
  • Trainium revenue run-rate now over $20B, growing triple-digits.
  • AWS backlog at $364B, plus a separate $100B Anthropic commitment.
Read: Amazon's revenue mix is structurally different — North America retail at $104.1B is still the dominant line, but AWS at $37.6B contributes the majority of operating income (AWS OI of $14.2B vs. consolidated OI of $23.9B). GAAP net income of $30.3B includes a $16.8B pre-tax gain on Anthropic; the operating-derived figure of ~$18.2B is shown here.
"
Every cloud beat. Every capex forecast rose. Three of the four stocks fell.
— The two-sentence summary of April 29, 2026
03 The Spend

The capex arc, quarter by quarter.

Combined quarterly capex across the four hyperscalers has roughly tripled in five quarters — from ~$77B in Q1 2025 to ~$135B in Q1 2026. Q4 2025 was the first single quarter in which all four companies posted record capex simultaneously; Q1 2026 is the first in which all four guided upward into a higher range than they sat in just three months ago.

Capital Expenditure · Quarterly · Calendar Quarters
Five quarters of relentless escalation
MSFT GOOGL META AMZN
Combined 2026 Capex (Mid)
$695B
Up from ~$378B in 2025 — an 84% YoY ramp. Every guidance was raised on this earnings call, totaling roughly $25B in upward revisions across the four firms.
Largest Single-Cohort Driver
Memory
Both Nadella and Zuckerberg explicitly attributed material portions of their raises to HBM and DRAM pricing. Microsoft cited a $25B impact; Meta described it as the primary driver of the $10B raise.
Company 2025 Actual 2026 Prior Guide 2026 New Guide YoY Growth (Mid) Raise
MSFT ~$118B (FY25) ~$155B (consensus) $190B (FY26) +61% +$35B
GOOGL ~$75B $175–185B $180–190B +147% +$5B (mid)
META $72.2B $115–135B $125–145B +87% +$10B (mid)
AMZN $131B $200B $200B+ (implied) +53% held
Cross-Cohort · Q1 2026 · Cloud Growth & Operating Margin

Cloud Revenue Growth YoY %

GOOGL Cloud+63%
MSFT Azure+40%
AMZN AWS+28%

Operating Margin Q1 2026

MSFT46.3%
META40.6%
GOOGL36.1%
AMZN13.1%
04 Read-Throughs

What this front-runs.

The Q1 print is a coincident indicator; the more interesting signal is what these results imply for the next two quarters and the supplier ecosystem feeding the buildout.

01

Memory pricing is the real story.

Nadella attributed $25B of Microsoft's raise to component costs. Zuckerberg cited memory as the primary driver of Meta's $10B step-up. With HBM sold out through 2026, watch Micron, SK Hynix, and Samsung on the next earnings cycle. The hyperscaler spending is partly a price effect, not just a unit-demand effect — and the price effect is durable.

02

Custom silicon is actually working.

Amazon disclosed Trainium at a $20B run-rate, growing triple-digits. Meta announced a 1 GW deployment of MTIA chips co-developed with Broadcom. Google's TPU sales are now visible in the cloud backlog. Read-through: NVDA retains its monopoly on training, but inference is migrating to ASIC at a pace Wall Street has not yet fully modeled.

03

Free cash flow is compressing.

Microsoft's quarterly free cash flow fell to $15.8B despite $46.7B of operating cash flow — capex absorbed the difference. Amazon's TTM free cash flow declined to $1.2B from $25.9B a year ago. With capex ramping further into Q2, expect FCF prints to look worse before they look better. The buyback math gets harder; debt issuance gets easier.

04

Q2 setup is asymmetric.

Microsoft guided Q4 FY26 revenue to $86.7–87.8B, implying re-acceleration. Amazon guided Q2 to $194–199B (+16–19%). Meta guided Q2 to $58–61B (+25% mid). Alphabet did not formally guide. With cloud backlogs at record highs and capacity coming online, upside surprises are statistically more likely than downside — but capex risk has now replaced demand risk as the primary controversy.

05

The 2027 number is already moving.

Alphabet's CFO explicitly stated 2027 capex will rise "significantly" over 2026. Amazon's Jassy reaffirmed Amazon will "not be conservative". Meta's $145B high-end likely becomes the 2027 floor. The market is now pricing a $700B+ 2026 followed by $850B–$1T 2027 for this cohort — and the bond market is funding it.

06

The new controversy: ROIC.

Margins on existing AI revenue are visible and improving — Cloud margins expanded across all three providers. The unanswered question is whether incremental capex earns its cost of capital on the cohort's 30+ year data center life assumption. Meta's stock reaction is the cleanest distillation: a 33% revenue beat was insufficient to justify a 7% capex raise. The bar has moved from "is AI generating revenue?" to "is each marginal $1B of compute earning ≥ WACC?"