According to a report by The Guardian, credited to Agence France-Presse, Microsoft posted $92.3bn in quarterly revenue and $36.6bn in profit, beating Wall Street expectations. The Guardian described the company as an office software giant and reported that its growth was fueled by its Azure cloud computing division, which grew 48%. The Guardian's account of the results is available at The Guardian's report on the earnings.

The Guardian also reported that Microsoft gained billions of dollars in stock market value on Wednesday afternoon after it reported better than expected revenue and profit. It said the results came just days after the company offered voluntary buyouts to some 60,000 employees.

BBC News reported in its article on the profit that Microsoft would offer buyouts to 60,000 workers as it looks to "curb costs." The BBC News headline, however, described the buyouts as offered to one in four workers. The two outlets' descriptions of the buyouts therefore differ, and the summaries available do not reconcile them.

The available summaries do not describe the terms of the buyouts or how many employees accepted them. This account is based on the headlines and summaries of the two reports, not on the full text of either article.

Sources: The Guardian: Microsoft posts $92.3bn in quarterly revenue after offering buyouts to 60,000 employees; BBC News: Microsoft posts $36.6bn profit after offering buyouts to one in four workers.