8-KEarnings & ResultsRegulation FDExhibits & Filings

INTERNATIONAL BUSINESS MACHINES CORP 8-K Report, Financial Results (Jul 14, 2026)

Filed July 14, 2026For Securities:IBM

Summary

International Business Machines Corporation (IBM) has filed an 8-K report on July 14, 2026, to provide investors with preliminary financial results for the fiscal quarter ended June 30, 2026. The filing includes a letter to investors (Exhibit 99.1) that outlines expected financial performance and introduces certain non-GAAP financial measures. Management believes these non-GAAP metrics offer valuable insights into the company's operational performance, supplementing the standard GAAP reporting. The company emphasizes that reconciliations between non-GAAP and GAAP figures are provided within the furnished letter, along with the rationale for using these alternative measures (Exhibit 99.2). This proactive disclosure aims to enhance transparency and provide investors with a more comprehensive understanding of IBM's financial condition and operational results as the quarter concludes. Investors are encouraged to review the detailed information in the exhibits and on IBM's investor relations website.

Key Highlights

  • 1IBM filed an 8-K on July 14, 2026, providing expected financial results for the fiscal quarter ended June 30, 2026.
  • 2The report includes a letter to investors (Exhibit 99.1) containing preliminary financial information.
  • 3IBM is disclosing non-GAAP financial measures alongside GAAP results to offer additional performance insights.
  • 4Reconciliations of non-GAAP to GAAP financial measures are included in Exhibit 99.1.
  • 5The rationale behind management's use of non-GAAP measures is detailed in Exhibit 99.2.
  • 6The information is furnished and not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934.
  • 7Investors are directed to IBM's website for ongoing financial and investor information.

Frequently Asked Questions

The primary purpose of this 8-K filing is to inform investors about IBM's expected financial results for the fiscal quarter ended June 30, 2026, prior to the official earnings release. It also introduces non-GAAP financial measures that management believes are useful for understanding the company's performance.

The detailed financial information, including the letter to investors and the reconciliation of non-GAAP to GAAP measures, is provided in Exhibits 99.1 and 99.2, which are furnished as part of this Form 8-K. IBM also encourages investors to visit its investor relations website for more information.

Non-GAAP financial measures are performance metrics that exclude certain items from GAAP-based financial results. IBM is providing these measures because management believes they offer a more useful view of the company's ongoing operational performance and financial condition to investors. The specific rationale is detailed in Exhibit 99.2.

No, the information contained in Items 2.02 and 7.01, including Exhibits 99.1 and 99.2, is being furnished with the Commission and shall not be deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934. This means it does not carry the same legal implications as a formally filed document under that specific section.