According to reports, OpenAI has outlined a share - allocation plan as part of its restructuring strategy, with the company now valued at a staggering $500 billion. Let's delve into the distribution of these shares among various stakeholders.

Microsoft, acting as the largest external shareholder, has secured around 28% of the shares. At the current valuation, these shares are worth approximately $140 billion. This substantial stake reflects Microsoft's significant investment and strategic partnership with OpenAI.

The non - profit board of directors of OpenAI has been allocated roughly 27% of the shares, which are valued at about $135 billion. This arrangement underscores the unique governance structure of OpenAI, where the non - profit arm plays a crucial role in guiding the company's long - term vision and ethical considerations.

Current and former employees have a collective holding of approximately 25% of the shares, amounting to around $125 billion. This demonstrates OpenAI's commitment to rewarding and retaining its talent pool, as employees are directly invested in the company's success.

Investors participating in the new financing round, led by SoftBank, jointly hold around 13% of the shares, with a value of approximately $65 billion. Their involvement indicates confidence in OpenAI's future growth prospects and the potential of its cutting - edge AI technologies.

Finally, early investors have been granted approximately 1% of the shares, valued at $5 billion. Their early support has played a vital role in OpenAI's initial development, and this share allocation serves as a recognition of their contribution.