OpenAI's ICFO, Sarah Friar, privately suggested postponing the company's IPO to 2027, citing current financial reporting standards for publicly traded companies. CEO Sam Altman, however, wants to proceed with the IPO as soon as possible, in the fourth quarter of 2026. Sources indicate a disagreement between the two sides regarding the IPO timeline. Data shows OpenAI's growth has slowed. ChatGPT's weekly active users increased from 800 million in December 2025 to 900 million in February 2026, falling short of the previously set target of 1 billion. Meanwhile, the company's annualized revenue is approximately $25 billion, while competitor Anthropic has exceeded $30 billion. At the same time, OpenAI's computing power investment plans have also been adjusted, with internal discussions regarding the matching of future expenditures with revenue. Investment banks believe that companies that go public first will have a financial advantage in the industry, and OpenAI has not yet initiated the formal IPO process.