10-QPeriod: Q1 FY2005

INTERNATIONAL BUSINESS MACHINES CORP Quarterly Report for Q1 Ended Mar 31, 2005

Filed April 26, 2005For Securities:IBM

Summary

For the first quarter ended March 31, 2005, IBM reported total revenue of $22.9 billion, a 3.3% increase year-over-year, or 0.7% adjusting for currency. Income from continuing operations was $1.407 billion, a 3.2% increase, resulting in diluted earnings per share (EPS) from continuing operations of $0.85, up 7.6%. The company adopted SFAS 123(R) in the quarter, which expensed share-based compensation, impacting EPS by approximately $0.10. Despite an overall increase in revenue and earnings, management noted a significant slowdown in March which impacted the quarter's performance more than expected, driven by Global Services shortfalls, elongated sales cycles, and delayed product availability. IBM's financial position showed a decrease in total assets to $104.9 billion from $111.0 billion at the end of 2004, largely due to reduced receivables and cash balances, the latter influenced by a significant $1.7 billion contribution to its U.S. pension plan. The company continued its share repurchase program, authorizing an additional $5.0 billion. Management is implementing actions to address recent performance softness and improve future execution.

Key Highlights

  • 1Total revenue increased by 3.3% to $22.9 billion, with Global Services revenue up 6.1%.
  • 2Income from continuing operations grew 3.2% to $1.407 billion, leading to diluted EPS of $0.85, a 7.6% increase.
  • 3The company adopted SFAS 123(R) for share-based compensation, with a $0.10 impact on EPS.
  • 4Total assets decreased to $104.9 billion, primarily due to lower receivables and cash balances, the latter impacted by a $1.7 billion pension contribution.
  • 5Global Services signings declined by 4.5% to $10.0 billion, with a growing proportion from contract extensions.
  • 6Hardware revenue was flat year-over-year, with mixed performance across segments including strong pSeries server growth but expected declines in zSeries.
  • 7IBM announced an additional $5.0 billion share repurchase authorization and an increase in its quarterly dividend.

Frequently Asked Questions

IBM reported total revenue of $22.9 billion, a 3.3% increase year-over-year. Income from continuing operations rose by 3.2% to $1.407 billion, resulting in diluted earnings per share (EPS) from continuing operations of $0.85, an increase of 7.6%.

IBM adopted SFAS 123(R), 'Share-Based Payment,' effective January 1, 2005. This standard requires the recognition of share-based compensation expense at fair value. This adoption had an approximate $0.10 impact on diluted EPS for the quarter.

While revenue and profit increased, management noted a significant slowdown in March that impacted overall performance more than expected. Key challenges cited include weaker-than-anticipated Global Services signings, elongated sales cycles, and delays in product availability for certain hardware. Management is implementing actions to address these issues and improve future performance.

Cash and cash equivalents decreased by $1.4 billion to $8.6 billion, primarily due to a $1.7 billion contribution to the U.S. pension plan. Total assets declined by 5.5% to $104.9 billion, mainly from reduced receivables and cash. The company also announced a $5.0 billion share repurchase authorization and an increase in its quarterly dividend.