According to The Information, OpenAI and Microsoft have reached key revisions in their revenue-sharing agreement. Both parties agreed to set the total revenue-sharing cap that OpenAI pays to Microsoft at 38 billion dollars.

Under the original agreement, OpenAI was required to share 20% of its revenue with Microsoft, and if long-term revenue targets were met, the total payment could reach up to 135 billion dollars. The implementation of the new agreement means that if OpenAI achieves its expected high growth, it will save approximately 97 billion dollars in costs by 2030, greatly alleviating the financial pressure faced by Chief Financial Officer Sarah Friar and significantly enhancing OpenAI's long-term capital autonomy.

At the same time as the deepening of financial cooperation, the strategic ties between the two parties are also facing judicial scrutiny. During the recent trial of "Musk v. OpenAI," Microsoft's CEO Nadella testified for the first time on Monday local time. Nadella clearly stated that Musk had never expressed any concerns to him about Microsoft's investment in OpenAI violating special terms or commitments.

As of October last year, Microsoft's shares in OpenAI were valued at approximately 135 billion dollars, with a paper profit of as much as 122 billion dollars (approximately 83 billion yuan). The determination of this revenue-sharing cap marks a new phase of interest balance in the world's largest AI capital cooperation. It ensures Microsoft's investment returns while also reserving more research and development and operational funds for OpenAI in the generative AI competition. This adjustment in the interest distribution mechanism not only stabilizes the financial expectations of leading large model manufacturers but also provides an important reference for the sustainable commercialization path of the industry in the future.