8-KEarnings & ResultsExhibits & Filings

INTERNATIONAL BUSINESS MACHINES CORP 8-K Report, Financial Results (Oct 22, 2025)

Filed October 22, 2025For Securities:IBM

Summary

International Business Machines Corp. (IBM) has filed an 8-K report on October 21, 2025, to announce its financial results for the period ending September 30, 2025. The filing primarily serves to attach the company's earnings press release (Exhibit 99.1) and supplementary information on non-GAAP financial measures (Exhibit 99.2). Investors should refer to Exhibit 99.1 for detailed financial performance figures, including both GAAP and non-GAAP metrics. The company's management believes these non-GAAP measures offer valuable insights into the business. Reconciliations between GAAP and non-GAAP figures are provided within the press release, and the rationale behind using these non-GAAP measures is detailed in Exhibit 99.2. IBM encourages investors to review its website, particularly the investor relations section, for ongoing updates and comprehensive information.

Key Highlights

  • 1IBM announced its financial results for the period ending September 30, 2025, via an 8-K filing.
  • 2The filing includes the official earnings press release as Exhibit 99.1.
  • 3Non-GAAP financial information, considered by management to be useful to investors, is also provided.
  • 4Reconciliations between GAAP and non-GAAP financial measures are included in the press release.
  • 5The rationale for utilizing non-GAAP measures is detailed in a separate exhibit (Exhibit 99.2).
  • 6The furnished information is not considered 'filed' for Section 18 of the Securities Exchange Act of 1934.
  • 7IBM directs investors to its website (www.ibm.com/investor/) for continuous updates and investor information.

Frequently Asked Questions

The detailed financial results, including consolidated financial statements and a press release, are provided as Exhibit 99.1 to this 8-K filing. You can access this exhibit for both GAAP and non-GAAP financial information.

Non-GAAP financial measures are financial metrics that exclude or include amounts that are different from the most directly comparable measure calculated under Generally Accepted Accounting Principles (GAAP). IBM's management believes these non-GAAP measures provide useful additional information to investors for understanding the company's performance. The rationale for their use and reconciliations to GAAP measures are available in Exhibits 99.1 and 99.2.

The information provided in Item 2.02 of this 8-K, including the 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. However, Exhibit 104 (Cover Page Interactive Data File) is being filed.

IBM encourages investors to visit its official website, specifically the investor relations section at www.ibm.com/investor/, as this is where significant amounts of information, including financial and other investor-related details, are regularly updated.