This article talks about how Microsoft is doing compared to other software companies. It says that Microsoft's stock price is not too high and it might grow more in the future. The stock price is also lower than what its worth, which means it could be a good deal. However, the company may not use money as well as others to make profits. Read from source...

1. The author does not provide a clear definition or explanation of what software industry means, nor how it is measured or compared across different companies. This makes the comparison arbitrary and unreliable.
2. The author uses price to earnings ratio (P/E) as a metric to evaluate the stock's potential for growth, but does not account for the difference in interest rates, inflation, taxes, depreciation, or other factors that may affect the earnings and valuations of different companies in the same industry.
3. The author uses price to book ratio (P/B) as a metric to evaluate the undervaluation of Microsoft's stock, but does not explain how the book value is calculated, what it represents, or why it should be used as a benchmark for valuation. Moreover, the P/B ratio may not reflect the intrinsic value of the company, as it depends on accounting assumptions and market conditions that may change over time.
4. The author uses price to sales ratio (P/S) as a metric to evaluate the overvaluation of Microsoft's stock, but does not consider that different companies in the same industry may have different business models, revenue recognition policies, or reporting standards that may affect their reported sales and therefore their P/S ratios. Additionally, the P/S ratio may not capture the growth potential or the profitability of the company, as it only measures the current sales performance.
5. The author uses return on equity (ROE) as a metric to evaluate the efficiency of Microsoft's equity use, but does not provide any context or benchmark for what constitutes a good or bad ROE, nor how it is affected by the company's leverage, asset structure, or tax rate. Moreover, the ROE may not reflect the cash flow generating capacity or the sustainability of the company's profitability, as it depends on accounting adjustments and non-cash items that may distort the true economic performance.

To answer this question, I will use my natural language understanding and text analysis skills to identify key words and phrases that indicate the tone and attitude of the author towards Microsoft. Then, I will map these indicators to one of the six possible sentiments: bearish, bullish, negative, positive, or neutral.

First, I scan the article for any explicit expressions of opinion or evaluation, such as "good", "bad", "best", "worst", etc. I find none in the introduction, so I move on to the next step.