This is a Microsoft PowerPoint 4.0 Upgrade Edition for Microsoft Windows, released in 1994. Based on the photos:* It is the Upgrade version, not the full retail version.
* Product number on the box: 079-051-428.
* It is still factory shrink-wrapped, although the wrap has some wear and an old price/rebate sticker.
* Includes 3.5-inch floppy disks (and originally a coupon for 5.25-inch disks).
* Designed for Windows 3.1 and part of the early Microsoft Office era.