8-KEarnings & ResultsExhibits & Filings

INTERNATIONAL BUSINESS MACHINES CORP 8-K Report, Financial Results (Jan 28, 2026)

Filed January 28, 2026For Securities:IBM

Summary

This Form 8-K filing by INTERNATIONAL BUSINESS MACHINES CORP (IBM) announces their financial results for the period ended December 31, 2025, through a press release dated January 28, 2026. The report primarily serves to furnish this press release, which includes both GAAP and non-GAAP financial measures, as an exhibit. Investors should refer to the press release (Exhibit 99.1) for detailed financial performance, including consolidated financial statements, and management's rationale for using non-GAAP metrics (Exhibit 99.2). While this filing itself does not contain the specific financial figures, it directs investors to the accompanying press release for a comprehensive overview of IBM's performance. The inclusion of non-GAAP measures, reconciled with GAAP figures, is intended to provide additional insights into the company's operational and financial condition as viewed by management. Investors are encouraged to review these provided documents carefully for a complete understanding of the results.

Key Highlights

  • 1IBM filed an 8-K on January 27, 2026, announcing its financial results for the period ended December 31, 2025.
  • 2The filing includes a press release (Exhibit 99.1) dated January 28, 2026, containing consolidated financial statements.
  • 3Both Generally Accepted Accounting Principles (GAAP) and non-GAAP financial measures are disclosed in the press release.
  • 4Management believes non-GAAP measures offer useful insights for investors.
  • 5Reconciliations between GAAP and non-GAAP financial measures are provided in the press release.
  • 6Management's rationale for using non-GAAP measures is detailed in a separate exhibit (Exhibit 99.2).
  • 7Information furnished is not considered 'filed' for the purposes of Section 18 of the Securities Exchange Act of 1934.

Frequently Asked Questions

The main purpose of this 8-K filing is to formally announce and provide access to IBM's financial results for the period ended December 31, 2025, through an attached press release (Exhibit 99.1).

You can find the detailed financial results, including consolidated financial statements, in the press release dated January 28, 2026, which is attached as Exhibit 99.1 to this 8-K filing.

Yes, the press release attached as Exhibit 99.1 includes both financial results calculated in accordance with Generally Accepted Accounting Principles (GAAP) and certain non-GAAP financial measures that management believes are useful for investors.

The rationale behind IBM's management's use of non-GAAP financial measures is detailed in Exhibit 99.2 of this Form 8-K filing.