How to list Office 365 users who don't have licenses?

Objective: Identify all the Office 365 users in your organization who don't have any licenses assigned to them.

Steps:

1. Click the Reports tab.
2. Go to Office 365 Reports.
3. Select the Unlicensed Users report under the License Reports category.
4. Choose the Office 365 account for which you require these details and click Generate.

This report also includes information about shared, equipment, and room mailboxes. Use the filter option to exclude these objects from the results generated if needed.

Use this report to identify all the users in your organization who don't have any licenses and plan/procure licenses as needed.