INTERNATIONAL BUSINESS MACHINES CORP Form 8-K Current Report Filed 2025-07-23

0000051143falseCHX00000511432025-07-232025-07-230000051143us-gaap:CommonStockMemberexch:XCHI2025-07-232025-07-230000051143us-gaap:CommonStockMemberexch:XNYS2025-07-232025-07-230000051143ibm:Notes2.875PercentDue2025Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes0.300PercentDue2026Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.250PercentDue2027Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3375NotesDue2027Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes0.300PercentDue2028Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.750PercentDue2028Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.500PercentDue2029Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes0.875PercentDue2030Memberexch:XNYS2025-07-232025-07-230000051143ibm:A2.900NotesDue2030Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.750PercentDue2031Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3625NotesDue2031Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes0.650PercentDue2032Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3.150NotesDue2033Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.250PercentDue2034Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3750NotesDue2035Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3.450NotesDue2037Memberexch:XNYS2025-07-232025-07-230000051143ibm:A4875NotesDue2038Memberexch:XNYS2025-07-232025-07-230000051143ibm:Notes1.200PercentDue2040Memberexch:XNYS2025-07-232025-07-230000051143ibm:A4000NotesDue2043Memberexch:XNYS2025-07-232025-07-230000051143ibm:A3.800NotesDue2045Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures7.00PercentDue2025Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures6.22PercentDue2027Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures6.50PercentDue2028Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures5.875PercentDue2032Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures7.00PercentDue2045Memberexch:XNYS2025-07-232025-07-230000051143ibm:Debentures7.125PercentDue2096Memberexch:XNYS2025-07-232025-07-23

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report: July 23, 2025

(Date of earliest event reported)

INTERNATIONAL BUSINESS MACHINES CORPORATION

(Exact name of registrant as specified in its charter)

New York

1-2360

13-0871985

(State of Incorporation)

(Commission File Number)

(IRS employer Identification No.)


One New Orchard Road Armonk, New York									10504
(Address of principal executive offices)									(Zip Code)

914-499-1900

(Registrant’s telephone number)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


☐			Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐			Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐			Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐			Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading symbol(s)

Name of each exchange on which registered

Capital stock, par value $.20 per share

IBM

New York Stock Exchange

NYSE Texas

2.875% Notes due 2025

IBM 25A

New York Stock Exchange

0.300% Notes due 2026

IBM 26B

New York Stock Exchange

1.250% Notes due 2027

IBM 27B

New York Stock Exchange

3.375% Notes due 2027

IBM 27F

New York Stock Exchange

0.300% Notes due 2028

IBM 28B

New York Stock Exchange

1.750% Notes due 2028

IBM 28A

New York Stock Exchange

1.500% Notes due 2029

IBM 29

New York Stock Exchange

0.875% Notes due 2030

IBM 30A

New York Stock Exchange

2.900% Notes due 2030

IBM 30C

New York Stock Exchange

1.750% Notes due 2031

IBM 31

New York Stock Exchange

3.625% Notes due 2031

IBM 31B

New York Stock Exchange

0.650% Notes due 2032

IBM 32A

New York Stock Exchange

3.150% Notes due 2033

IBM 33A

New York Stock Exchange

1.250% Notes due 2034

IBM 34

New York Stock Exchange

3.750% Notes due 2035

IBM 35

New York Stock Exchange

3.450% Notes due 2037

IBM 37

New York Stock Exchange

4.875% Notes due 2038

IBM 38

New York Stock Exchange

1.200% Notes due 2040

IBM 40

New York Stock Exchange

4.000% Notes due 2043

IBM 43

New York Stock Exchange

3.800% Notes due 2045

IBM 45A

New York Stock Exchange

7.00% Debentures due 2025

IBM 25

New York Stock Exchange

6.22% Debentures due 2027

IBM 27

New York Stock Exchange

6.50% Debentures due 2028

IBM 28

New York Stock Exchange

5.875% Debentures due 2032

IBM 32D

New York Stock Exchange

7.00% Debentures due 2045

IBM 45

New York Stock Exchange

7.125% Debentures due 2096

IBM 96

New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 2.02. Results of Operations and Financial Condition.

The registrant’s press release dated July 23, 2025, regarding its financial results for the period ended June 30, 2025, including consolidated financial statements for the period ended June 30, 2025, is Exhibit 99.1 of this Form 8-K.

In an effort to provide investors with additional information regarding the company’s results as determined by generally accepted accounting principles (GAAP), the company has disclosed in the attached press release certain non-GAAP information which management believes provides useful information to investors. Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the press release, which is Exhibit 99.1 to this Form 8-K. The rationale for management’s use of non-GAAP measures is included in Exhibit 99.2 to this Form 8-K.

The information in this Item 2.02, including the corresponding 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.

Item 9.01. Financial Statements and Exhibits.

(d)Exhibits

The following exhibits are being furnished as part of this report:


Exhibit No.						Description of Exhibit
99.1						Earnings Release of the Registrant, dated July 23, 2025
99.2						Non-GAAP Metrics and Other Financial Information

The following exhibit is being filed as part of this report:


Exhibit No.						Description of Exhibit
104						Cover Page Interactive Data File (embedded within the Inline XBRL Document)

IBM’s web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.


Date: July 23, 2025

	By:	/s/ Nicolás A. Fehring
		Nicolás A. Fehring
		Vice President and Controller

Exhibit 99.1

IBM RELEASES SECOND-QUARTER RESULTS

Results led by Software and Infrastructure revenue growth; Strong margin expansion; Raises outlook for profit and free cash flow

ARMONK, N.Y., July 23, 2025 . . . IBM (NYSE: IBM) today announced second-quarter 2025 earnings results.

“We once again exceeded expectations for revenue, profit and free cash flow in the quarter. IBM remains highly differentiated in the market because of our deep innovation and domain expertise, both crucial in helping clients deploy and scale AI. Our generative AI book of business continues to accelerate and now stands at more than $7.5 billion," said Arvind Krishna, IBM chairman, president and chief executive officer. "With our strong first-half performance, we are raising our full-year outlook for free cash flow, which we expect to exceed $13.5 billion.”

Second-Quarter Highlights

•Revenue

–Revenue of $17.0 billion, up 8 percent, up 5 percent at constant currency

–Software revenue up 10 percent, up 8 percent at constant currency

–Consulting revenue up 3 percent, flat at constant currency

–Infrastructure revenue up 14 percent, up 11 percent at constant currency

•Profit

–Gross Profit Margin: GAAP: 58.8 percent, up 200 basis points; Operating (Non-GAAP): 60.1 percent, up 230 basis points

–Pre-Tax Income Margin: GAAP: 15.3 percent, up 120 basis points; Operating (Non-GAAP): 18.8 percent, up 110 basis points

•Cash Flow

–Year to date, net cash from operating activities of $6.1 billion; free cash flow of $4.8 billion


	SECOND-QUARTER 2025 INCOME STATEMENT SUMMARY

	Revenue			Gross Profit			Gross Profit Margin		Pre-tax Income			Pre-tax Income Margin		Net Income			Diluted Earnings Per Share
GAAP from Continuing Operations	$	17.0B		$	10.0B		58.8	%	$	2.6B		15.3	%	$	2.2B		$	2.31
Year/Year	8		%(1)	11		%	2.0	Pts	17		%	1.2	Pts	20		%	18		%
Operating (Non-GAAP)				$	10.2B		60.1	%	$	3.2B		18.8	%	$	2.7B		$	2.80
Year/Year				12		%	2.3	Pts	15		%	1.1	Pts	17		%	15		%

(1) 5% at constant currency.

“The innovation we are bringing to market across the portfolio continues to resonate with clients as they scale their AI adoption and investments. As a result, revenue growth, portfolio mix and ongoing productivity initiatives drove significant margin expansion and double-digit profit growth," said James Kavanaugh, IBM senior vice president and chief financial officer. "This combination delivered solid free cash flow, fueling our ability to invest in the business and return value to shareholders through dividends.”

Segment Results for Second Quarter

•Software — revenues of $7.4 billion, up 10 percent, up 8 percent at constant currency:

–Hybrid Cloud (Red Hat) up 16 percent, up 14 percent at constant currency

–Automation up 16 percent, up 14 percent at constant currency

–Data up 9 percent, up 7 percent at constant currency

–Transaction Processing up 1 percent, down 2 percent at constant currency

•Consulting — revenues of $5.3 billion, up 3 percent, flat at constant currency:

–Strategy and Technology up 1 percent, down 2 percent at constant currency

–Intelligent Operations up 5 percent, up 2 percent at constant currency

•Infrastructure — revenues of $4.1 billion, up 14 percent, up 11 percent at constant currency:

–Hybrid Infrastructure up 21 percent, up 19 percent at constant currency

•IBM Z up 70 percent, up 67 percent at constant currency

•Distributed Infrastructure down 15 percent, down 17 percent at constant currency

–Infrastructure Support down 1 percent, down 3 percent at constant currency

•Financing — revenues of $0.2 billion, down 2 percent, down 3 percent at constant currency

Cash Flow and Balance Sheet

In the second quarter, the company generated net cash from operating activities of $1.7 billion, down $0.4 billion year to year. IBM’s free cash flow was $2.8 billion, up $0.2 billion year to year. The company returned $1.6 billion to shareholders in dividends in the second quarter.

For the first six months of the year, the company generated net cash from operating activities of $6.1 billion, down $0.2 billion year to year. IBM's free cash flow was $4.8 billion, up $0.3 billion year to year.

IBM ended the second quarter with $15.5 billion of cash, restricted cash and marketable securities, up $0.7 billion from year-end 2024. Debt, including IBM Financing debt of $11.7 billion, totaled $64.2 billion, up $9.2 billion year to date.

Full-Year 2025 Expectations

•Revenue: The company continues to expect constant currency revenue growth of at least 5 percent. At current foreign exchange rates, currency is expected to be about a one-and-a-half-point tailwind to growth for the year.

•Free cash flow: The company now expects more than $13.5 billion in free cash flow for the full year.

Dividend Declaration

On July 23, 2025, the IBM board of directors approved a regular quarterly cash dividend of $1.68 per common share, to stockholders of record on August 8, 2025. With payment of the September 10, 2025 dividend, IBM will have paid consecutive quarterly dividends every year since 1916.

Forward-Looking and Cautionary Statements

Except for the historical information and discussions contained herein, statements contained in this release may constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are based on the company’s current assumptions regarding future business and financial performance. These statements involve a number of risks, uncertainties and other factors that could cause actual results to differ materially, including, but not limited to, the following: a downturn in economic environment and client spending budgets; a failure of the company’s innovation initiatives; damage to the company’s reputation; risks

from investing in growth opportunities; failure of the company’s intellectual property portfolio to prevent competitive offerings and the failure of the company to obtain necessary licenses; the company’s ability to successfully manage acquisitions, alliances and divestitures, including integration challenges, failure to achieve objectives, the assumption or retention of liabilities and higher debt levels; fluctuations in financial results; impact of local legal, economic, political, health and other conditions; the company’s failure to meet growth and productivity objectives; ineffective internal controls; the company’s use of accounting estimates; impairment of the company’s goodwill or amortizable intangible assets; the company’s ability to attract and retain key employees and its reliance on critical skills; impacts of relationships with critical suppliers; product and service quality issues; the development and use of AI and generative AI, including the company's increased offerings and use of AI-based technologies; impacts of business with government clients; reliance on third party distribution channels and ecosystems; cybersecurity, privacy, and AI considerations; adverse effects related to climate change and other environmental matters; tax matters; legal proceedings and investigatory risks; the company’s pension plans; currency fluctuations and customer financing risks; impact of changes in market liquidity conditions and customer credit risk on receivables; risk factors related to IBM securities; and other risks, uncertainties and factors discussed in the company’s Form 10-Qs, Form 10-K and in the company’s other filings with the U.S. Securities and Exchange Commission or in materials incorporated therein by reference.

Any forward-looking statement in this release speaks only as of the date on which it is made. Except as required by law, the company assumes no obligation to update or revise any forward-looking statements.

Presentation of Information in this Press Release

For generative AI, book of business includes Software transactional revenue plus new SaaS Annual Contract Value and Consulting signings related to specific offerings. The generative AI book of business is further defined within Exhibit 99.2 in the Form 8-K that includes this press release.

IBM results —

•adjusting for currency (i.e., at constant currency);

•presenting operating (non-GAAP) earnings per share amounts and related income statement items;

•free cash flow;

•net cash from operating activities excluding IBM Financing receivables;

•adjusted EBITDA.

The rationale for management’s use of these non-GAAP measures is included in Exhibit 99.2 in the Form 8-K that includes this press release and is being submitted today to the SEC.

Conference Call and Webcast

IBM’s regular quarterly earnings conference call is scheduled to begin at 5:00 p.m. ET, today. The Webcast may be accessed via a link at https://www.ibm.com/investor/events/earnings-2q25. Presentation charts will be available shortly before the Webcast.

Financial Results Below (certain amounts may not add due to use of rounded numbers; percentages presented are calculated from the underlying whole-dollar amounts).


Contact:			IBM
			Sarah Meron, 347-891-1770
			sarah.meron@ibm.com

			Tim Davidson, 914-844-7847
			tfdavids@us.ibm.com

INTERNATIONAL BUSINESS MACHINES CORPORATION

COMPARATIVE FINANCIAL RESULTS

(Unaudited; Dollars in millions except per share amounts)


	Three Months Ended June 30,						Six Months Ended June 30,
	2025			2024			2025			2024
REVENUE BY SEGMENT
Software	$	7,387		$	6,739		$	13,722		$	12,637
Consulting	5,314			5,179			10,382			10,365
Infrastructure	4,142			3,645			7,027			6,721
Financing	166			169			357			362
Other	(31)			38			30			146
TOTAL REVENUE	16,977			15,770			31,519			30,231

GROSS PROFIT	9,977			8,950			18,008			16,692

GROSS PROFIT MARGIN
Software	83.9		%	83.6		%	83.7		%	83.0		%
Consulting	27.5		%	26.3		%	27.4		%	25.8		%
Infrastructure	61.5		%	56.5		%	57.9		%	55.4		%
Financing	45.7		%	48.9		%	45.8		%	48.7		%

TOTAL GROSS PROFIT MARGIN	58.8		%	56.8		%	57.1		%	55.2		%

EXPENSE AND OTHER INCOME
SG&A	5,027			4,938			9,913			9,912
R&D	2,097			1,840			4,047			3,637
Intellectual property and custom development income	(215)			(241)			(468)			(458)
Other (income) and expense	(39)			(233)			(204)			(550)
Interest expense	510			427			965			859
TOTAL EXPENSE AND OTHER INCOME	7,380			6,730			14,253			13,399

INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	2,597			2,219			3,755			3,293
Pre-tax margin	15.3		%	14.1		%	11.9		%	10.9		%
Provision for/(Benefit from) income taxes	404			389			507			(112)
Effective tax rate	15.5		%	17.5		%	13.5		%	(3.4)		%

INCOME FROM CONTINUING OPERATIONS	$	2,193		$	1,830		$	3,248		$	3,405

DISCONTINUED OPERATIONS
Income from discontinued operations, net of taxes	1			4			1			34

NET INCOME	$	2,194		$	1,834		$	3,249		$	3,439

EARNINGS PER SHARE OF COMMON STOCK
Assuming Dilution
Continuing Operations	$	2.31		$	1.96		$	3.43		$	3.65
Discontinued Operations	$	0.00		$	0.00		$	0.00		$	0.04
TOTAL	$	2.31		$	1.96		$	3.43		$	3.68

Basic
Continuing Operations	$	2.36		$	1.99		$	3.49		$	3.71
Discontinued Operations	$	0.00		$	0.00		$	0.00		$	0.04
TOTAL	$	2.36		$	1.99		$	3.50		$	3.74

WEIGHTED-AVERAGE NUMBER OF COMMON SHARES OUTSTANDING (M’s)
Assuming Dilution	948.0			934.4			946.7			933.9
Basic	930.8			920.3			929.4			918.7

INTERNATIONAL BUSINESS MACHINES CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEET

(Unaudited)


(Dollars in Millions)	At June 30, 2025		At December 31, 2024
ASSETS:
Current Assets:
Cash and cash equivalents	$	11,943	$	13,947
Restricted cash	83		214
Marketable securities	3,504		644
Notes and accounts receivable - trade, net	5,974		6,804
Short-term financing receivables
Held for investment, net	5,586		6,259
Held for sale	746		900
Other accounts receivable, net	1,187		947
Inventories	1,251		1,289
Deferred costs	1,182		959
Prepaid expenses and other current assets	2,796		2,520
Total Current Assets	34,253		34,482

Property, plant and equipment, net	5,943		5,731
Operating right-of-use assets, net	3,315		3,197
Long-term financing receivables, net	6,171		5,353
Prepaid pension assets	7,983		7,492
Deferred costs	795		788
Deferred taxes	8,475		6,978
Goodwill	67,506		60,706
Intangibles, net	12,253		10,660
Investments and sundry assets	1,891		1,787
Total Assets	$	148,585	$	137,175

LIABILITIES:
Current Liabilities:
Taxes	$	1,681	$	2,033
Short-term debt	8,945		5,089
Accounts payable	3,974		4,032
Compensation and benefits	3,353		3,605
Deferred income	15,022		13,907
Operating lease liabilities	820		768
Other liabilities	3,932		3,709
Total Current Liabilities	37,726		33,142

Long-term debt	55,219		49,884
Retirement-related obligations	9,882		9,432
Deferred income	3,913		3,622
Operating lease liabilities	2,735		2,655
Other liabilities	11,522		11,048
Total Liabilities	120,998		109,783

EQUITY:
IBM Stockholders’ Equity:
Common stock	62,392		61,380
Retained earnings	151,367		151,163
Treasury stock - at cost	(170,209)		(169,968)
Accumulated other comprehensive income/(loss)	(16,041)		(15,269)
Total IBM Stockholders’ Equity	27,509		27,307

Noncontrolling interests	79		86
Total Equity	27,588		27,393

Total Liabilities and Equity	$	148,585	$	137,175

INTERNATIONAL BUSINESS MACHINES CORPORATION

CASH FLOW

(Unaudited)


	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in Millions)	2025		2024		2025		2024
Net Income from Operations	$	2,194	$	1,834	$	3,249	$	3,439

Depreciation/Amortization of Intangibles (1)	1,265		1,155		2,442		2,287
Stock-based Compensation	441		316		842		636
Operating assets and liabilities/Other, net	(717)		(293)		(1,067)		(1,079)
IBM Financing A/R	(1,480)		(946)		606		951
Net Cash Provided by Operating Activities	$	1,701	$	2,066	$	6,071	$	6,234

Capital Expenditures, net of payments & proceeds	(336)		(399)		(657)		(761)
Divestitures, net of cash transferred	-		-		(1)		703
Acquisitions, net of cash acquired	(747)		(153)		(7,845)		(235)
Marketable Securities / Other Investments, net	2,781		2,791		(2,778)		(1,679)
Net Cash Provided by/(Used in) Investing Activities	$	1,698	$	2,239	$	(11,281)	$	(1,971)

Debt, net of payments & proceeds	(1,301)		(2,900)		5,791		481
Dividends	(1,563)		(1,537)		(3,112)		(3,058)

Financing - Other	10		(78)		(90)		(61)
Net Cash Provided by/(Used in) Financing Activities	$	(2,855)	$	(4,515)	$	2,589	$	(2,638)

Effect of Exchange Rate changes on Cash	320		(76)		487		(236)
Net Change in Cash, Cash Equivalents and Restricted Cash	$	865	$	(287)	$	(2,134)	$	1,389

(1) Includes operating lease right-of-use assets amortization.

INTERNATIONAL BUSINESS MACHINES CORPORATION

GAAP NET INCOME TO ADJUSTED EBITDA RECONCILIATION

(Unaudited)


	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in Billions)	2025		2024		Yr/Yr		2025		2024		Yr/Yr
Net Income as reported (GAAP)	$	2.2	$	1.8	$	0.4	$	3.2	$	3.4	$	(0.2)
Less: Income from discontinued operations, net of tax	0.0		0.0		0.0		0.0		0.0		0.0
Income from continuing operations	2.2		1.8		0.4		3.2		3.4		(0.2)
Provision for/(Benefit from) income taxes from continuing ops.	0.4		0.4		0.0		0.5		(0.1)		0.6
Pre-tax income from continuing operations (GAAP)	2.6		2.2		0.4		3.8		3.3		0.5
Non-operating adjustments (before tax)
Acquisition-related charges (1)	0.6		0.5		0.1		1.1		1.0		0.2
Non-operating retirement-related costs/(income)	0.0		0.1		(0.1)		0.0		0.2		(0.1)


Operating (non-GAAP) pre-tax income from continuing ops.	3.2		2.8		0.4		4.9		4.4		0.5

Net interest expense	0.3		0.2		0.1		0.6		0.4		0.2
Depreciation/Amortization of non-acquired intangible assets	0.7		0.7		0.0		1.4		1.4		0.0
Stock-based compensation	0.4		0.3		0.1		0.8		0.6		0.2
Workforce rebalancing charges	0.0		0.0		0.0		0.3		0.4		(0.1)
Corporate (gains) and charges (2)	0.0		0.0		0.0		0.0		(0.2)		0.3

Adjusted EBITDA	$	4.7	$	4.0	$	0.6	$	8.1	$	7.1	$	1.0

(1) Primarily consists of amortization of acquired intangible assets.

(2) Corporate (gains) and charges primarily consists of unique corporate actions such as gains on divestitures.

INTERNATIONAL BUSINESS MACHINES CORPORATION

SEGMENT DATA

(Unaudited)


	Three Months Ended June 30, 2025

(Dollars in Millions)	Software			Consulting			Infrastructure			Financing
Revenue	$	7,387		$	5,314		$	4,142		$	166
Segment Profit	$	2,296		$	562		$	965		$	179
Segment Profit Margin	31.1		%	10.6		%	23.3		%	107.9		%
Change YTY Revenue	9.6		%	2.6		%	13.6		%	(1.7)		%
Change YTY Revenue - Constant Currency	7.6		%	(0.3)		%	11.5		%	(3.3)		%


	Three Months Ended June 30, 2024

(Dollars in Millions)	Software			Consulting			Infrastructure			Financing
Revenue	$	6,739		$	5,179		$	3,645		$	169
Segment Profit	$	2,113		$	463		$	654		$	77
Segment Profit Margin	31.3		%	8.9		%	17.9		%	45.3		%


	Six Months Ended June 30, 2025

(Dollars in Millions)	Software			Consulting			Infrastructure			Financing
Revenue	$	13,722		$	10,382		$	7,027		$	357
Segment Profit	$	4,143		$	1,121		$	1,213		$	248
Segment Profit Margin	30.2		%	10.8		%	17.3		%	69.3		%
Change YTY Revenue	8.6		%	0.2		%	4.6		%	(1.2)		%
Change YTY Revenue - Constant Currency	8.3		%	(0.4)		%	4.3		%	(0.3)		%


	Six Months Ended June 30, 2024

(Dollars in Millions)	Software			Consulting			Infrastructure			Financing
Revenue	$	12,637		$	10,365		$	6,721		$	362
Segment Profit	$	3,612		$	888		$	965		$	168
Segment Profit Margin	28.6		%	8.6		%	14.4		%	46.5		%

INTERNATIONAL BUSINESS MACHINES CORPORATION

U.S. GAAP TO OPERATING (Non-GAAP) RESULTS RECONCILIATION

(Unaudited; Dollars in millions except per share amounts)


	Three Months Ended June 30, 2025
	Continuing Operations
	GAAP			Acquisition- Related Adjustments (1)			Retirement- Related Adjustments (2)			Tax Reform Impacts			Operating (Non-GAAP)
Gross Profit	$	9,977		$	225		$	—		$	—		$	10,202
Gross Profit Margin	58.8		%	1.3		pts	—		pts	—		pts	60.1		%
SG&A	$	5,027		$	(348)		$	—		$	—		$	4,679

Other (Income) & Expense	(39)			(1)			(25)			—			(65)

Total Expense & Other (Income)	7,380			(350)			(25)			—			7,005
Pre-tax Income from Continuing Operations	2,597			575			25			—			3,197
Pre-tax Income Margin from Continuing Operations	15.3		%	3.4		pts	0.1		pts	—		pts	18.8		%
Provision for/(Benefit from) Income Taxes (3)	$	404		$	132		$	9		$	—		$	545
Effective Tax Rate	15.5		%	1.3		pts	0.2		pts	—		pts	17.0		%
Income from Continuing Operations	$	2,193		$	443		$	17		$	—		$	2,652
Income Margin from Continuing Operations	12.9		%	2.6		pts	0.1		pts	—		pts	15.6		%
Diluted Earnings Per Share: Continuing Operations	$	2.31		$	0.47		$	0.02		$	0.00		$	2.80


	Three Months Ended June 30, 2024
	Continuing Operations
	GAAP			Acquisition- Related Adjustments (1)			Retirement- Related Adjustments (2)			Tax Reform Impacts			Operating (Non-GAAP)
Gross Profit	$	8,950		$	170		$	—		$	—		$	9,120
Gross Profit Margin	56.8		%	1.1		pts	—		pts	—		pts	57.8		%
SG&A	$	4,938		$	(286)		$	—		$	—		$	4,651

Other (Income) & Expense	(233)			(18)			(98)			—			(349)

Total Expense & Other (Income)	6,730			(304)			(98)			—			6,328
Pre-tax Income from Continuing Operations	2,219			474			98			—			2,792
Pre-tax Income Margin from Continuing Operations	14.1		%	3.0		pts	0.6		pts	—		pts	17.7		%
Provision for/(Benefit from) Income Taxes (3)	$	389		$	113		$	26		$	(12)		$	516
Effective Tax Rate	17.5		%	1.1		pts	0.3		pts	(0.4)		pts	18.5		%
Income from Continuing Operations	$	1,830		$	362		$	72		$	12		$	2,275
Income Margin from Continuing Operations	11.6		%	2.3		pts	0.5		pts	0.1		pts	14.4		%
Diluted Earnings Per Share: Continuing Operations	$	1.96		$	0.39		$	0.08		$	0.01		$	2.43

(1)Includes amortization of acquired intangible assets, in-process R&D, transaction costs, applicable retention, restructuring and related expenses, tax charges related to acquisition integration and pre-closing charges, such as financing costs. 2024 also includes a loss of $18 million on foreign exchange derivative contracts entered into by the company prior to the acquisition of StreamSets and webMethods from Software AG.

(2)Includes amortization of prior service costs, interest cost, expected return on plan assets, amortized actuarial gains/losses, the impacts of any plan curtailments/settlements and pension insolvency costs and other costs.

(3)The tax impact on operating (non-GAAP) pre-tax income from continuing operations is calculated under the same accounting principles applied to the GAAP pre-tax income.

INTERNATIONAL BUSINESS MACHINES CORPORATION

U.S. GAAP TO OPERATING (Non-GAAP) RESULTS RECONCILIATION

(Unaudited; Dollars in millions except per share amounts)


	Six Months Ended June 30, 2025
	Continuing Operations
	GAAP			Acquisition- Related Adjustments (1)			Retirement- Related Adjustments (2)			Tax Reform Impacts			Operating (Non-GAAP)
Gross Profit	$	18,008		$	426		$	—		$	—		$	18,434
Gross Profit Margin	57.1		%	1.4		pts	—		pts	—		pts	58.5		%
SG&A	$	9,913		$	(701)		$	—		$	—		$	9,212
R&D	4,047			(4)			—			—			4,043
Other (Income) & Expense	(204)			(1)			(48)			—			(253)

Total Expense & Other (Income)	14,253			(706)			(48)			—			13,499
Pre-tax Income from Continuing Operations	3,755			1,132			48			—			4,935
Pre-tax Income Margin from Continuing Operations	11.9		%	3.6		pts	0.2		pts	—		pts	15.7		%
Provision for/(Benefit from) Income Taxes (3)	$	507		$	260		$	(3)		$	2		$	766
Effective Tax Rate	13.5		%	2.2		pts	(0.2)		pts	0.0		pts	15.5		%
Income from Continuing Operations	$	3,248		$	872		$	51		$	(2)		$	4,169
Income Margin from Continuing Operations	10.3		%	2.8		pts	0.2		pts	0.0		pts	13.2		%
Diluted Earnings Per Share: Continuing Operations	$	3.43		$	0.92		$	0.05		$	0.00		$	4.40


	Six Months Ended June 30, 2024
	Continuing Operations
	GAAP			Acquisition- Related Adjustments (1)			Retirement- Related Adjustments (2)			Tax Reform Impacts (4)			Operating (Non-GAAP)
Gross Profit	$	16,692		$	341		$	—		$	—		$	17,033
Gross Profit Margin	55.2		%	1.1		pts	—		pts	—		pts	56.3		%
SG&A	$	9,912		$	(554)		$	—		$	—		$	9,358

Other (Income) & Expense	(550)			(68)			(194)			—			(812)

Total Expense & Other (Income)	13,399			(622)			(194)			—			12,584
Pre-tax Income from Continuing Operations	3,293			963			194			—			4,449
Pre-tax Income Margin from Continuing Operations	10.9		%	3.2		pts	0.6		pts	—		pts	14.7		%
Provision for/(Benefit from) Income Taxes (3)	$	(112)		$	255		$	31		$	436		$	610
Effective Tax Rate	(3.4)		%	6.5		pts	0.9		pts	9.8		pts	13.7		%
Income from Continuing Operations	$	3,405		$	707		$	163		$	(436)		$	3,839
Income Margin from Continuing Operations	11.3		%	2.3		pts	0.5		pts	(1.4)		pts	12.7		%
Diluted Earnings Per Share: Continuing Operations	$	3.65		$	0.76		$	0.17		$	(0.47)		$	4.11

(1)Includes amortization of acquired intangible assets, in process R&D, transaction costs, applicable restructuring and related expenses, tax charges related to acquisition integration and pre-closing charges, such as financing costs. 2024 also includes a loss of $68 million on foreign exchange derivative contracts entered into by the company prior to the acquisition of StreamSets and webMethods from Software AG.

(3)Tax impact on operating (non-GAAP) pre-tax income from continuing operations is calculated under the same accounting principles applied to the GAAP pre-tax income.

(4)2024 includes a benefit from income taxes due to the resolution of certain tax audit matters in the first quarter.

INTERNATIONAL BUSINESS MACHINES CORPORATION

GAAP OPERATING CASH FLOW TO FREE CASH FLOW RECONCILIATION

(Unaudited)


	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in Millions)	2025		2024		2025		2024
Net Cash from Operations per GAAP	$	1,701	$	2,066	$	6,071	$	6,234

Less: change in IBM Financing receivables	(1,480)		(946)		606		951

Net cash from operating activities excl. IBM Financing receivables	3,182		3,012		5,465		5,283

Capital Expenditures, net	(336)		(399)		(657)		(761)

Free Cash Flow	$	2,845	$	2,612	$	4,808	$	4,522

INTERNATIONAL BUSINESS MACHINES CORPORATION

GAAP OPERATING CASH FLOW TO ADJUSTED EBITDA RECONCILIATION

(Unaudited)


	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in Billions)	2025		2024		2025		2024
Net Cash Provided by Operating Activities	$	1.7	$	2.1	$	6.1	$	6.2

Add:
Net interest expense	0.3		0.2		0.6		0.4
Provision for/(Benefit from) income taxes from continuing operations	0.4		0.4		0.5		(0.1)

Less change in:
Financing receivables	(1.5)		(0.9)		0.6		1.0
Other assets and liabilities/other, net (1)	(0.8)		(0.4)		(1.5)		(1.5)

Adjusted EBITDA	$	4.7	$	4.0	$	8.1	$	7.1

(1)Other assets and liabilities/other, net mainly consists of Operating assets and liabilities/Other, net in the Cash Flow chart, workforce rebalancing charges, non-operating impacts and corporate (gains) and charges.

Exhibit 99.2

Non-GAAP Metrics and Other Financial Information

Operating (non-GAAP) Earnings Per Share and Related Income Statement Items

In an effort to provide better transparency into the operational results of the business, supplementally, the company separates business results into operating and non-operating categories. Operating earnings from continuing operations is a non-GAAP measure that excludes the effects of certain acquisition-related charges and intangible asset amortization, expense resulting from basis differences on equity method investments, retirement-related costs and their related tax impacts. Due to the unique, non-recurring nature of the enactment of the U.S. Tax Cuts and Jobs Act (TCJA or U.S. tax reform), the company characterizes the one-time provisional charge recorded in the fourth quarter of 2017, and adjustments to that charge, as non-operating. Adjustments include the tax effect of true-ups, audit adjustments, accounting elections and new regulations or laws that impact the TCJA provisions which resulted in the one-time provisional charge. For acquisitions, operating (non-GAAP) earnings exclude the amortization of acquired intangible assets and acquisition-related charges such as in-process research and development, transaction costs, applicable retention, restructuring and related expenses, tax charges related to acquisition integration and pre-closing charges, such as financing costs. These charges are excluded as they may be inconsistent in amount and timing from period to period and are significantly impacted by the size, type and frequency of the company’s acquisitions. Management also characterized as non-operating expense, given its unique and temporary nature, the impact on the foreign exchange derivative contracts entered into prior to the acquisition of StreamSets and webMethods from Software AG, beginning in December 2023, to economically hedge the foreign currency exposure related to the purchase price of this acquisition. These derivative contracts expired by June 28, 2024. All other spending for acquired companies is included in both earnings from continuing operations and in operating (non-GAAP) earnings. For retirement-related costs, the company characterizes certain items as operating and others as non-operating, consistent with GAAP. The company includes defined benefit plan and nonpension postretirement benefit plan service costs, multi-employer plan costs and the cost of defined contribution plans in operating earnings. Non-operating retirement-related costs include defined benefit plan and nonpension postretirement benefit plan amortization of prior service costs, interest cost, expected return on plan assets, amortized actuarial gains/losses, the impacts of any plan curtailments/settlements and pension insolvency costs and other costs. Non-operating retirement-related costs are primarily related to changes in pension plan assets and liabilities which are tied to financial market performance, and the company considers these costs to be outside of the operational performance of the business.

Overall, the company believes that supplementally providing investors with a view of operating earnings as described above provides increased transparency and clarity into both the operational results of the business and the performance of the company’s pension plans; improves visibility to management decisions and their impacts on operational performance; enables better comparison to peer companies; and allows the company to provide a long-term strategic view of the business going forward. In addition, these non-GAAP measures provide a perspective consistent with areas of interest the company routinely receives from investors and analysts.

Adjusted Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA)

Additionally, the company reports adjusted EBITDA which, in addition to the operating (non-GAAP) earnings adjustments described above, also excludes income/(loss) from discontinued operations, income tax expense, net interest expense, depreciation/amortization of non-acquired intangible assets including operating lease right-of-use assets, stock-based compensation, and certain other activity that is not reflective of the company’s ongoing operational results such as workforce rebalancing charges and corporate gains and charges. The company uses adjusted EBITDA to measure its operating performance and believes that supplementally providing adjusted EBITDA will provide investors with additional transparency and clarity into how the company’s operational profitability is driving its free cash flow results.

Free Cash Flow / Net Cash from Operating Activities Excluding IBM Financing Receivables

The company uses free cash flow as a measure to evaluate its operating results, plan shareholder return levels, strategic investments and assess its ability and need to incur and service debt. The entire free cash flow amount is not necessarily available for discretionary expenditures. The company defines free cash flow as net cash from operating activities less the change in Financing receivables and net capital expenditures, including the investment in software and other asset sales. A key objective of the Financing business is to generate strong returns on equity, and our Financing receivables are the basis for that growth. Accordingly, management considers Financing receivables as a profit-generating investment, not as working capital that should be minimized for efficiency. Therefore, management presents both free cash flow and net cash from operating activities that exclude the effect of Financing receivables. Free cash flow guidance is derived using an estimate of profit, working capital and operational cash flows. Since the company views Financing receivables as a profit-generating investment which it

seeks to maximize, it is not considered when formulating guidance for free cash flow and adjusted EBITDA. As a result, the company does not estimate a GAAP net cash from operations expectation metric.

Constant Currency

When the company refers to growth rates at constant currency or adjusts such growth rates for currency, it is done so that certain financial results can be viewed without the impact of fluctuations in foreign currency exchange rates, thereby facilitating period-to-period comparisons of its business performance. Financial results adjusted for currency are calculated by translating current period activity in local currency using the comparable prior year period’s currency conversion rate. This approach is used for countries where the functional currency is the local currency. Generally, when the dollar either strengthens or weakens against other currencies, the growth at constant currency rates or adjusting for currency will be higher or lower than growth reported at actual exchange rates.

Key Performance Indicators

Annual Recurring Revenue (ARR):

In the first quarter of 2025, the ARR calculation was updated to include all recurring revenue within the Software segment. ARR is a key performance metric management uses to assess the health and growth trajectory of our Software segment, and is calculated by using the current quarter’s recurring revenue and then multiplying that value by four. This value includes the following consumption models: (1) software subscription agreements, including committed term licenses, (2) as-a-service arrangements such as SaaS and PaaS, and (3) maintenance and support contracts. ARR should be viewed independently of software revenue as this performance metric and its inputs may not represent revenue that will be recognized in future periods.

Red Hat Annual Bookings:

Annual bookings (or Annual Contract Value (ACV)) is a key performance metric management uses in its assessment of a customer's commitment under Red Hat subscription and services contracts and provides an indication of forward-looking Red Hat revenue trajectory. It represents the value of a contract over a 12-month period, as of the date of contract signing. Annual bookings is calculated by taking the total subscription and service contract value divided by the number of days in the contract, multiplied by 365, plus the revenue recognized in the quarter for select cloud based offerings. Annual bookings should be viewed independently of revenue as this performance metric and its inputs may not represent the amount of revenue recognized in the period. For example, the conversion of annual bookings to revenue may vary based on types of services, customer decisions, start dates, and other factors. Therefore, annual bookings is not intended to represent current period revenue or revenue that will be recognized in future periods.

GenAI Book of Business:

Generative AI (GenAI) book of business is a key performance metric management uses to assess the progress and growth of the company's AI strategy and offerings. It is calculated as inception to date Software transactional revenue, plus new SaaS Annual Contract Value and Consulting signings related to specific offerings. Since second-quarter 2023, approximately one-fifth of this book of business comes from Software, and the remaining four-fifths is Consulting. Our book of business reflects the value we are delivering to clients in two ways. First, we are partnering with our clients to design and scale AI solutions, whether that be leveraging AI capabilities of IBM, our partners, or a combination of both. Second, we are utilizing generative AI solutions to improve delivery by developing new ways of working and driving productivity within our client contracts. GenAI book of business should be viewed independently of revenue as this performance metric is not intended to represent current period revenue or revenue that will be recognized in future periods.

Cover	Jul. 23, 2025
Document Information [Line Items]
Document Type	8-K
Document Period End Date	Jul. 23, 2025
Entity Registrant Name	INTERNATIONAL BUSINESS MACHINES CORPORATION
Entity Incorporation, State or Country Code	NY
Entity File Number	1-2360
Entity Tax Identification Number	13-0871985
Entity Address, Address Line One	One New Orchard Road
Entity Address, City or Town	Armonk
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10504
City Area Code	914
Local Phone Number	499-1900
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Entity Emerging Growth Company	false
Entity Central Index Key	0000051143
Amendment Flag	false
NEW YORK STOCK EXCHANGE, INC. \| Common Stock
Document Information [Line Items]
Title of 12(b) Security	Capital stock, par value $.20 per share
Trading Symbol	IBM
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 2.875% Notes due 2025
Document Information [Line Items]
Title of 12(b) Security	2.875% Notes due 2025
Trading Symbol	IBM 25A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 0.300% Notes due 2026
Document Information [Line Items]
Title of 12(b) Security	0.300% Notes due 2026
Trading Symbol	IBM 26B
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.250% Notes due 2027
Document Information [Line Items]
Title of 12(b) Security	1.250% Notes due 2027
Trading Symbol	IBM 27B
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.375% Notes due 2027
Document Information [Line Items]
Title of 12(b) Security	3.375% Notes due 2027
Trading Symbol	IBM 27F
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 0.300% Notes due 2028
Document Information [Line Items]
Title of 12(b) Security	0.300% Notes due 2028
Trading Symbol	IBM 28B
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.750% Notes due 2028
Document Information [Line Items]
Title of 12(b) Security	1.750% Notes due 2028
Trading Symbol	IBM 28A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.500% Notes due 2029
Document Information [Line Items]
Title of 12(b) Security	1.500% Notes due 2029
Trading Symbol	IBM 29
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 0.875% Notes due 2030
Document Information [Line Items]
Title of 12(b) Security	0.875% Notes due 2030
Trading Symbol	IBM 30A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 2.900% Notes due 2030
Document Information [Line Items]
Title of 12(b) Security	2.900% Notes due 2030
Trading Symbol	IBM 30C
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.750% Notes due 2031
Document Information [Line Items]
Title of 12(b) Security	1.750% Notes due 2031
Trading Symbol	IBM 31
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.625% Notes due 2031
Document Information [Line Items]
Title of 12(b) Security	3.625% Notes due 2031
Trading Symbol	IBM 31B
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 0.650% Notes due 2032
Document Information [Line Items]
Title of 12(b) Security	0.650% Notes due 2032
Trading Symbol	IBM 32A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.150% Notes due 2033
Document Information [Line Items]
Title of 12(b) Security	3.150% Notes due 2033
Trading Symbol	IBM 33A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.250% Notes due 2034
Document Information [Line Items]
Title of 12(b) Security	1.250% Notes due 2034
Trading Symbol	IBM 34
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.750% Notes due 2035
Document Information [Line Items]
Title of 12(b) Security	3.750% Notes due 2035
Trading Symbol	IBM 35
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.450% Notes due 2037
Document Information [Line Items]
Title of 12(b) Security	3.450% Notes due 2037
Trading Symbol	IBM 37
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 4.875% Notes due 2038
Document Information [Line Items]
Title of 12(b) Security	4.875% Notes due 2038
Trading Symbol	IBM 38
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 1.200% Notes due 2040
Document Information [Line Items]
Title of 12(b) Security	1.200% Notes due 2040
Trading Symbol	IBM 40
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 4.000% Notes due 2043
Document Information [Line Items]
Title of 12(b) Security	4.000% Notes due 2043
Trading Symbol	IBM 43
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 3.800% Notes due 2045
Document Information [Line Items]
Title of 12(b) Security	3.800% Notes due 2045
Trading Symbol	IBM 45A
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 7.00% Debentures due 2025
Document Information [Line Items]
Title of 12(b) Security	7.00% Debentures due 2025
Trading Symbol	IBM 25
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 6.22% Debentures due 2027
Document Information [Line Items]
Title of 12(b) Security	6.22% Debentures due 2027
Trading Symbol	IBM 27
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 6.50% Debentures due 2028
Document Information [Line Items]
Title of 12(b) Security	6.50% Debentures due 2028
Trading Symbol	IBM 28
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 5.875% Debentures due 2032
Document Information [Line Items]
Title of 12(b) Security	5.875% Debentures due 2032
Trading Symbol	IBM 32D
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 7.00% Debentures due 2045
Document Information [Line Items]
Title of 12(b) Security	7.00% Debentures due 2045
Trading Symbol	IBM 45
Security Exchange Name	NYSE
NEW YORK STOCK EXCHANGE, INC. \| 7.125% Debentures due 2096
Document Information [Line Items]
Title of 12(b) Security	7.125% Debentures due 2096
Trading Symbol	IBM 96
Security Exchange Name	NYSE
NYSE CHICAGO, INC. \| Common Stock
Document Information [Line Items]
Title of 12(b) Security	Capital stock, par value $.20 per share
Trading Symbol	IBM
Security Exchange Name	CHX

{
 "version": "2.2",
 "instance": {
  "ibm-20250723.htm": {
   "nsprefix": "ibm",
   "nsuri": "http://www.ibm.com/20250723",
   "dts": {
    "inline": {
     "local": [
      "ibm-20250723.htm"
     ]
    },
    "schema": {
     "local": [
      "ibm-20250723.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2024-01-31/types.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-roles-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd",
      "https://xbrl.sec.gov/country/2025/country-2025.xsd",
      "https://xbrl.sec.gov/dei/2025/dei-2025.xsd",
      "https://xbrl.sec.gov/exch/2025/exch-2025.xsd",
      "https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd"
     ]
    },
    "definitionLink": {
     "local": [
      "ibm-20250723_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "ibm-20250723_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "ibm-20250723_pre.xml"
     ]
    }
   },
   "keyStandard": 22,
   "keyCustom": 0,
   "axisStandard": 2,
   "axisCustom": 0,
   "memberStandard": 3,
   "memberCustom": 26,
   "hidden": {
    "total": 3,
    "http://xbrl.sec.gov/dei/2025": 3
   },
   "contextCount": 29,
   "entityCount": 1,
   "segmentCount": 29,
   "elementCount": 58,
   "unitCount": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2025": 103
   },
   "report": {
    "R1": {
     "role": "http://www.ibm.com/role/Cover",
     "longName": "0000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c-1",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ibm-20250723.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c-1",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ibm-20250723.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "ibm_A2.900NotesDue2030Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A2.900NotesDue2030Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2.900% Notes due 2030",
        "label": "2.900% Notes due 2030 [Member]",
        "documentation": "2.900% Notes due 2030"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3.150NotesDue2033Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3.150NotesDue2033Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.150% Notes due 2033",
        "label": "3.150% Notes due 2033 [Member]",
        "documentation": "3.150% Notes due 2033"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3.450NotesDue2037Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3.450NotesDue2037Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.450% Notes due 2037",
        "label": "3.450% Notes due 2037 [Member]",
        "documentation": "3.450% Notes due 2037"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3.800NotesDue2045Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3.800NotesDue2045Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.800% Notes due 2045",
        "label": "3.800% Notes due 2045 [Member]",
        "documentation": "3.800% Notes due 2045"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3375NotesDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3375NotesDue2027Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.375% Notes due 2027",
        "label": "3.375% Notes due 2027 [Member]",
        "documentation": "3.375% Notes due 2027"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3625NotesDue2031Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3625NotesDue2031Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.625% Notes due 2031",
        "label": "3.625% Notes due 2031 [Member]",
        "documentation": "3.625% Notes due 2031"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A3750NotesDue2035Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A3750NotesDue2035Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "3.750% Notes due 2035",
        "label": "3.750% Notes due 2035 [Member]",
        "documentation": "3.750% Notes due 2035"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A4000NotesDue2043Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A4000NotesDue2043Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "4.000% Notes due 2043",
        "label": "4.000% Notes due 2043 [Member]",
        "documentation": "4.000% Notes due 2043"
       }
      }
     },
     "auth_ref": []
    },
    "ibm_A4875NotesDue2038Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "A4875NotesDue2038Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "4.875% Notes due 2038",
        "label": "4.875% Notes due 2038 [Member]",
        "documentation": "4.875% Notes due 2038"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amendment Flag",
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CityAreaCode",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "City Area Code",
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Class of Stock [Domain]",
        "label": "Class of Stock [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "CommonStockMember",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock",
        "label": "Common Stock [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cover [Abstract]",
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures5.875PercentDue2032Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures5.875PercentDue2032Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "5.875% Debentures due 2032",
        "label": "5.875% Debentures due 2032",
        "documentation": "Debentures bearing 5.875% due 2032."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures6.22PercentDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures6.22PercentDue2027Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "6.22% Debentures due 2027",
        "label": "6.22% Debentures due 2027",
        "documentation": "Debentures bearing 6.22% due 2027."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures6.50PercentDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures6.50PercentDue2028Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "6.50% Debentures due 2028",
        "label": "6.50% Debentures due 2028",
        "documentation": "Debentures bearing 6.50% due 2028."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures7.00PercentDue2025Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures7.00PercentDue2025Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "7.00% Debentures due 2025",
        "label": "7.00% Debentures due 2025",
        "documentation": "Debentures bearing 7.00% due 2025."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures7.00PercentDue2045Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures7.00PercentDue2045Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "7.00% Debentures due 2045",
        "label": "7.00% Debentures due 2045",
        "documentation": "Debentures bearing 7.00% due 2045."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Debentures7.125PercentDue2096Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Debentures7.125PercentDue2096Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "7.125% Debentures due 2096",
        "label": "7.125% Debentures due 2096",
        "documentation": "Debentures bearing 7.125% due 2096."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentInformationLineItems",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Information [Line Items]",
        "label": "Document Information [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentInformationTable",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Information [Table]",
        "label": "Document Information [Table]",
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Period End Date",
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentType",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Type",
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Address Line One",
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, City or Town",
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Postal Zip Code",
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, State or Province",
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Central Index Key",
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Emerging Growth Company",
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity File Number",
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Incorporation, State or Country Code",
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsExchangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityListingsExchangeAxis",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Listings, Exchange [Axis]",
        "label": "Entity Listings, Exchange [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Registrant Name",
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Tax Identification Number",
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_ExchangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "ExchangeDomain",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exchange [Domain]",
        "label": "Exchange [Domain]",
        "documentation": "The set of all exchanges. MIC exchange codes are drawn from ISO 10383."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Local Phone Number",
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes0.300PercentDue2026Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes0.300PercentDue2026Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "0.300% Notes due 2026",
        "label": "0.300% Notes due 2026",
        "documentation": "Notes bearing 0.300% due 2026."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes0.300PercentDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes0.300PercentDue2028Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "0.300% Notes due 2028",
        "label": "0.300% Notes due 2028",
        "documentation": "Notes bearing 0.300% due 2028."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes0.650PercentDue2032Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes0.650PercentDue2032Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "0.650% Notes due 2032",
        "label": "0.650% Notes due 2032",
        "documentation": "Notes bearing 0.650% due 2032."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes0.875PercentDue2030Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes0.875PercentDue2030Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "0.875% Notes due 2030",
        "label": "0.875% Notes due 2030",
        "documentation": "Notes bearing 0.875% due 2030."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.200PercentDue2040Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.200PercentDue2040Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.200% Notes due 2040",
        "label": "1.200% Notes due 2040",
        "documentation": "Notes bearing 1.200% due 2040."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.250PercentDue2027Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.250PercentDue2027Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.250% Notes due 2027",
        "label": "1.250% Notes due 2027",
        "documentation": "Notes bearing 1.250% due 2027."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.250PercentDue2034Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.250PercentDue2034Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.250% Notes due 2034",
        "label": "1.250% Notes due 2034",
        "documentation": "Notes bearing 1.250% due 2034."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.500PercentDue2029Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.500PercentDue2029Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.500% Notes due 2029",
        "label": "1.500% Notes due 2029",
        "documentation": "Notes bearing 1.500% due 2029."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.750PercentDue2028Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.750PercentDue2028Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.750% Notes due 2028",
        "label": "1.750% Notes due 2028",
        "documentation": "Notes bearing 1.750% due 2028."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes1.750PercentDue2031Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes1.750PercentDue2031Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1.750% Notes due 2031",
        "label": "1.750% Notes due 2031",
        "documentation": "Notes bearing 1.750% due 2031."
       }
      }
     },
     "auth_ref": []
    },
    "ibm_Notes2.875PercentDue2025Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.ibm.com/20250723",
     "localname": "Notes2.875PercentDue2025Member",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2.875% Notes due 2025",
        "label": "2.875% Notes due 2025",
        "documentation": "Notes bearing 2.875% due 2025."
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-commencement Issuer Tender Offer",
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-commencement Tender Offer",
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Security12bTitle",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Title of 12(b) Security",
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security Exchange Name",
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Soliciting Material",
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Class of Stock [Axis]",
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "TradingSymbol",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trading Symbol",
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Written Communications",
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "exch_XCHI": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/exch/2025",
     "localname": "XCHI",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NYSE CHICAGO, INC.",
        "label": "NYSE CHICAGO, INC. [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "exch_XNYS": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/exch/2025",
     "localname": "XNYS",
     "presentation": [
      "http://www.ibm.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NEW YORK STOCK EXCHANGE, INC.",
        "label": "NEW YORK STOCK EXCHANGE, INC. [Member]"
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  }
 }
}