OpenAI

Acquirer: Microsoft

OpenAI has completed a corporate overhaul, valuing the company at $500 billion. Summary of transaction details: Value: $500 billion Sector: Software & SaaS Advisor: N/A Key Entities: OpenAI, Microsoft Location: N/A Note: The deal represents a shift from idealistic research collective to commercial powerhouse, cementing Microsoft’s central role in the global AI race.