** Citi cuts PT on Microsoft MSFT.O to $660 from $690; still implies ~49% upside to stock's last close
** Brokerage remains "constructive" on MSFT and is positive on cloud business Azure's long-term growth, but expects a weaker PC market and higher expenses related to OpenAI
** Adds that while Q2 may be a mixed set-up, expects more constructive H2 given strong bookings and ramping computational capacity
** Says it is modeling OpenAI losses to ramp ~8 billion in FY26 on rapid growth and increasing computational demand for the startup's AI models
** However, Citi expects 2026 EPS to advance on higher revenue growth
** Of 60 brokerages tracking the stock, 57 rate it "buy" or higher and three "hold"; their median PT is $630 - LSEG-compiled data
** MSFT up 0.9% at $448.05 premarket; stock rose ~15% in 2025
(Reporting by Jaspreet Singh in Bengaluru)
((Jaspreet.Singh@thomsonreuters.com ; https://twitter.com/i_jass))
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