8-KEarnings & ResultsExhibits & Filings

INTERNATIONAL BUSINESS MACHINES CORP 8-K Report, Financial Results (Jul 22, 2026)

Filed July 22, 2026For Securities:IBM

Summary

International Business Machines Corp. (IBM) has filed an 8-K Current Report on July 22, 2026, to announce its financial results for the period ended June 30, 2026. The report primarily directs investors to an attached press release (Exhibit 99.1) which contains the detailed financial statements and operational performance for the quarter. This filing emphasizes IBM's practice of providing both Generally Accepted Accounting Principles (GAAP) and non-GAAP financial measures, with management believing the latter offers valuable insights into the company's performance. Reconciliations for these non-GAAP measures are also provided within the press release, along with the rationale for their use in Exhibit 99.2.

Key Highlights

  • 1IBM released its financial results for the period ended June 30, 2026, via an 8-K filing on July 22, 2026.
  • 2The core financial data and operational performance are detailed in an attached press release (Exhibit 99.1).
  • 3The company is providing both GAAP and non-GAAP financial measures to investors.
  • 4Management believes non-GAAP measures offer additional useful insights into financial performance.
  • 5Reconciliations between GAAP and non-GAAP figures are available in Exhibit 99.1.
  • 6The rationale behind using non-GAAP metrics is explained in Exhibit 99.2.
  • 7Information furnished under Item 2.02 is not considered 'filed' for Section 18 purposes.

Frequently Asked Questions

The detailed financial results, including consolidated financial statements, are available in Exhibit 99.1 of the Form 8-K filing, which is the press release dated July 22, 2026.

IBM is presenting non-GAAP financial measures alongside GAAP measures. Management believes these non-GAAP measures provide additional useful information to investors for understanding the company's performance, and detailed explanations and reconciliations are provided in Exhibits 99.1 and 99.2.

The information furnished under Item 2.02 of this 8-K, 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 distinction affects legal liability under that section.