Today Microsoft announced their net profit for the first calendar quarter of 2011. That net profit was $5.23 billion, or $760 million dollars less than Apple's $5.99 billion net profit over the same period. For those keeping track, first Apple surpassed Microsoft in market capitalization, next they surpassed Microsoft in quarterly revenue, and now Apple has surpassed Microsoft in quarterly profits. Surpassing Microsoft's net profit is quite an accomplishment given the typical high-margin sales of M