8-KEarnings & ResultsExhibits & Filings

INTERNATIONAL BUSINESS MACHINES CORP 8-K Report, Financial Results (Jul 23, 2025)

Filed July 23, 2025For Securities:IBM

Summary

International Business Machines Corp. (IBM) filed an 8-K on July 23, 2025, primarily to report its financial results for the fiscal period ended June 30, 2025. The filing includes a press release (Exhibit 99.1) that details the company's performance, along with consolidated financial statements for the quarter. Investors should note that IBM is providing both GAAP and certain non-GAAP financial measures in its earnings release. Management believes these non-GAAP metrics offer valuable insights for investors, and reconciliations to the most directly comparable GAAP figures are provided within the press release itself. The company also included additional context regarding the rationale for using these non-GAAP measures in a separate exhibit (Exhibit 99.2). The information furnished here is for informational purposes and is not considered 'filed' under Section 18 of the Securities Exchange Act of 1934.

Key Highlights

  • 1IBM announced its financial results for the period ended June 30, 2025.
  • 2The 8-K filing contains a press release with consolidated financial statements.
  • 3IBM is presenting both GAAP and non-GAAP financial measures to investors.
  • 4Reconciliations between non-GAAP and GAAP financial measures are available in Exhibit 99.1.
  • 5Exhibit 99.2 provides the company's rationale for using non-GAAP financial information.
  • 6The information provided is furnished and not deemed 'filed' for Section 18 purposes.

Frequently Asked Questions

The main purpose of this 8-K filing is to publicly announce and provide investors with IBM's financial results for the fiscal period ended June 30, 2025. It includes the official earnings release and financial statements.

IBM is providing both financial measures calculated according to Generally Accepted Accounting Principles (GAAP) and certain non-GAAP financial measures. The company believes these non-GAAP measures offer additional useful insights for investors.

Reconciliations that compare the non-GAAP financial measures to the most directly comparable GAAP financial measures are included within the press release, which is provided as Exhibit 99.1 to this 8-K filing.

No, the information in Item 2.02 of this 8-K, including the attached press release and non-GAAP information, is being furnished to the Commission and shall not be deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934.