Microsoft has made public the financial results for the first quarter of the 2010 fiscal year, managing to beat forecasts. However, the Redmond company did report a drop in revenue compared to the same quarter of FY 2009. Essentially, Microsoft revealed that for the quarter ended on September 30, 2009, it accounted for revenue of just $12.92 billion. When compared to the revenue figures of Q1 2009, the software giant has suffered a 14% decline. In this regard, operating income, net income and diluted earnings per share have all been affected, going down to $4.48 billion, $3.57 billion and respectively $0.40 per share (illustrative of declines of 25%, 18% and 17%).