OpenAI annual revenue set to top $40 billion

OpenAI's latest research report on the enterprise adoption of ChatGPT reveals no correlation between AI usage and revenue per employee, despite the company's rapid growth and increased usage. Despite the report's findings, it is clear that companies that are already high earners tend to be early adopters of AI technology, while companies that use AI more tend to have higher revenue per employee overall.

However, the report does not establish a direct causal link between AI usage and increased revenue. Furthermore, executives may not be the best equipped to measure ROI as they are using AI the least, with early career employees using it the most. OpenAI's enterprise sales had a decline in Q4 2025, but their usage within enterprises flattened out and only started growing again in January 2026. OpenAI attributes this growth to new clients and deepening usage among existing clients.