OpenAI has walked back part of its effort to create a more conventional for-profit company. Microsoft, which has invested $13.75 billion (roughly Rs. 1,15,878 crore) in the startup, remains the biggest holdout among investors as the ChatGPT maker tries to restructure, according to several people familiar with the matter.OpenAI has walked back part of its effort to create a more conventional for-profit company. Microsoft, which has invested $13.75 billion (roughly Rs. 1,15,878 crore) in the startup, remains the biggest holdout among investors as the ChatGPT maker tries to restructure, according to several people familiar with the matter.