OpenAI and Microsoft have reportedly agreed to set a cap of $38 billion on their total revenue sharing, according to a report by The Information on May 12. This development follows a renegotiation of their contract last month, allowing OpenAI to explore new partnerships with companies like Amazon and Google. According to Jin10, the arrangement may help OpenAI present a more attractive long-term growth outlook to investors. The company is currently moving towards an initial public offering (IPO), with some executives indicating that OpenAI could initiate the process as early as the end of this year.