IBM 2Q25 Earnings Prepared Remarks 1 Introduction Thank you. I’d like to welcome you to IBM’s second quarter 2025 earnings presentation. I’m Olympia McNerney, and I’m here today with Arvind Krishna, IBM’s Chairman, President and Chief Executive Officer, and Jim Kavanaugh, IBM’s Senior Vice President and Chief Financial Officer. We’ll post today’s prepared remarks on the IBM investor website within a couple of hours, and a replay will be available by this time tomorrow. To provide additional information to our investors, our presentation includes certain non-GAAP measures. For example, all of our references to revenue and signings growth are at constant currency. We’ve provided reconciliation charts for these and other non-GAAP financial measures at the end of the presentation, which is posted to our investor website. Finally, some comments made in this presentation may be considered forward looking under the Private Securities Litigation Reform Act of 1995. These statements involve factors that could cause our actual results to differ materially. Additional information about these factors is included in the company’s SEC filings. So with that, I’ll turn the call over to Arvind. Exhibit 99.1

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IBM 2Q25 Earnings Prepared Remarks 2 CEO Perspective Thank you for joining us today. In the second quarter, we delivered solid results across revenue, profit, and cash, exceeding our expectations. Our performance this quarter was led by Software and Infrastructure, as demand remains high for technology that improves productivity, reduces costs, and fuels innovation. While the operating environment remains dynamic, these results reflect the strength of our portfolio and the resiliency of our business model. Before I get deeper into the results, let me touch on the broader economic backdrop. I’ll start by saying that we appreciate the administration’s priority on economic growth and focused regulation, which will strengthen the US competitive position. We believe this will result in long-term value creation and enable technology to contribute to economic growth. Technology continues to serve as a key competitive advantage, allowing businesses to scale, drive efficiencies and fuel growth and we saw this play out in the quarter. While not a major factor overall, geopolitical tensions are prompting a few clients to move cautiously. US federal spending was also somewhat constrained in the first half, but we do not expect it to create long-term headwinds. Let me now turn to our execution in the quarter. Our strategy remains focused: hybrid cloud and artificial intelligence. This strategy is built on five reinforcing elements – client trust, flexible and open platforms, sustained innovation, deep domain expertise, and a broad ecosystem. Together, they form a flywheel for growth, which again played out this quarter. In Software, we continue to see momentum, including 14% growth in Red Hat. HashiCorp is also off to a great start, accelerating performance in our first full quarter since closing, and seeing early wins

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IBM 2Q25 Earnings Prepared Remarks 3 with joint Ansible and Terraform product synergies. Infrastructure was up 11%, driven by a very strong start to z17. The new IBM Z is an embodiment of the hybrid cloud and AI capabilities we bring to clients. IBM Z continues to deliver on its core strengths: AI, security, and scalable capacity driving its enduring nature with clients. These results were balanced by Consulting performance which continues to be impacted by the demand environment. AI remains a powerful driver of transformation for our clients and for IBM. We are transforming our enterprise operations using technology and embedding AI across more than 70 workflows, leveraging our own IBM software solutions across hybrid cloud, automation, and AI, to drive competitive advantage. What differentiates IBM is the breadth of our AI offerings—with an innovative technology stack and consulting business at scale, and our Client Zero lens. Our GenAI book of business now stands at over $7.5 billion, inception-to-date, with momentum accelerating quarter over quarter. We’re seeing strong demand for our AI agents and assistants, RHEL AI, Granite models, as well as an accelerating need for our Consulting services to deploy AI. Just last week, IBM was recognized as an Emerging Leader in the first-ever Gartner® Emerging Market Quadrant™ for Gen AI Consulting & Implementation Services.1 Our Client Zero experience has resonated with companies like UPS, Verizon, Mizuho, and Nestlé, who are using our AI tools to unlock data, drive automation, and reduce operational friction. As clients focus on scaling AI and delivering ROI, our progress on internal productivity is fueling and accelerating our client engagements. We’re also expanding our partner ecosystem to deliver AI at scale. This quarter, we announced new 1 The Gartner content described herein, (the "Gartner Content") represent(s) research opinion or viewpoints published, as part of a syndicated subscription service, by Gartner, Inc. ("Gartner"), and are not representations of fact. Gartner Content speaks as of its original publication date (and not as of the date of this exhibit) and the opinions expressed in the Gartner Content are subject to change without notice.

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IBM 2Q25 Earnings Prepared Remarks 4 or deepened collaborations with Oracle, Box, AWS, Salesforce, Microsoft, EY, Finastra, and WPP. Each is aimed at embedding watsonx into core business workflows. At Think 2025, we introduced new capabilities across our portfolio. We launched new features for watsonx Orchestrate, which allows users to build custom AI agents in minutes with no coding required. There are now more than 150 pre-built, domain-specific agents in our catalog, spanning HR, sales, procurement, and IT. Our partners are building on this as well – integrating agents from Oracle, Salesforce, AWS, and others. And Orchestrate supports the full agent lifecycle, from building to managing and governing agents across business functions, regardless of which AI models they are built with. We expanded watsonx.data to enable our enterprise clients to get easy access and drive value from their trusted, unstructured data. And our webMethods Hybrid Integration simplifies how clients connect workflows, APIs, and data across hybrid environments. As agentic AI matures, we believe it will power over a billion new applications and a massive expansion in code, driving a critical need for automation. Our Automation portfolio is uniquely positioned to deliver these solutions to clients across hybrid cloud. SAP plans to deploy our high value automation portfolio including Red Hat Ansible Automation Platform and HashiCorp Terraform and Vault, highlighting the opportunity we have in product synergies. Innovation also extends to Infrastructure. This quarter, we launched z17, our most advanced mainframe yet. It features the new Telum II processor delivering more than 450 billion AI inference operations per day with millisecond latency. That means AI models can run directly on transactional workloads with no external servers needed. The Spyre accelerator, which will be available in the fourth quarter, will enable

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IBM 2Q25 Earnings Prepared Remarks 5 watsonx Code Assistant for Z and watsonx Assistant for Z to run natively on z17. As more than 70% of IBM Z clients continue to expand or maintain capacity, our software stack is bringing even more innovation to IBM Z including watsonx Code Assistant for Z, watsonx.data, Concert and HashiCorp Vault. In July, we introduced Power11 to deliver the performance, resiliency, and scalability enterprises need to run mission- critical data-intensive workloads across hybrid environments. And we have announced Rise with SAP on Power11. In Quantum, we achieved a major milestone with the deployment of IBM Quantum System Two in Japan, in partnership with RIKEN. This marks the first installation outside the United States and underscores our commitment to global leadership in quantum computing. To complement our organic innovation, M&A remains important. We closed the acquisition of DataStax this quarter, adding real-time, scalable data capabilities to support AI-driven applications. In closing, we remain focused on consistent execution and long-term growth. While the environment remains dynamic, we have a disciplined strategy and a durable business model. Given our first half performance, we continue to expect accelerating revenue growth to 5% plus and are raising our expectations for free cash flow to above $13.5 billion for the year. We’re confident in our ability to deliver sustainable, profitable growth. Jim, over to you.

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IBM 2Q25 Earnings Prepared Remarks 6 Financial Highlights Thanks Arvind. In the second quarter, we delivered $17.0 billion in revenue, $4.7 billion of Adjusted EBITDA, $3.2 billion of operating pre-tax income and operating earnings per share of $2.80. And through the first half we generated $4.8 billion dollars of free cash flow, our highest first half free cash flow margin in many years. Our revenue growth, mix and productivity drove 200 basis points of Adjusted EBITDA margin expansion, 16% Adjusted EBITDA growth and 15% operating earnings per share growth. We exceeded our expectations on revenue, profitability, Adjusted EBITDA and earnings per share, highlighting the strength of our portfolio and resiliency of our business model. Our revenue for the quarter grew over 5% at constant currency. Software grew 8% this quarter as we continue to benefit from our high-value, annual recurring revenue base which grew to $22.7 billion, up 10% since last year. Red Hat growth accelerated one point sequentially to 14%, fueled by another quarter of double-digit bookings and demand for our hybrid cloud solutions. We gained market share across each of our key solutions, led by OpenShift growing revenue more than 20%, with ARR now at $1.7 billion. Automation grew 14%, with HashiCorp off to a strong start. We accelerated bookings growth in the first full quarter since closing, fueled by IBM’s global go-to-market reach and deepening product and technology synergies that are unlocking new customer value. Data was up 7% fueled by strength across our AI offerings. And Transaction Processing revenue declined two percent in the quarter, reflecting where we are in the new z17 cycle as clients prioritized hardware spend at the beginning of a new program, as you can see in our strong IBM Z results. Infrastructure revenue grew 11% this quarter, with Hybrid Infrastructure up 19% and Infrastructure Support down 3%. Within Hybrid

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IBM 2Q25 Earnings Prepared Remarks 7 Infrastructure, IBM Z was up 67%, reflecting early strength in our z17 program as AI use cases are resonating strongly with clients. The success of our launch highlights the enduring nature of the IBM Z platform through the value of our continued innovation around AI workloads and the realization that hybrid cloud is the dominant architecture. Clients continue to invest in IBM Z because it remains the backbone for mission-critical workloads offering unmatched reliability, scalability, security and performance – while seamlessly integrating with hybrid cloud and AI strategies. Distributed Infrastructure revenue was down 17% with product cycle dynamics impacting Power, with the recent announcement of Power11 in July. Power11, our next-generation platform, features advancements across the processor, hardware architecture and virtualization software stack. While Storage was impacted by the new IBM Z cycle as clients prioritized hardware spend, our early strength in z17 and growth in installed MIPS capacity drives a long-term benefit given the 3- 4x Z stack multiplier. Consulting revenue was flat, stabilizing in the first half, and heading into the second half, our backlog remains healthy, up 4% over last year, despite the challenging pricing environment. In the quarter, Intelligent Operations revenue grew 2% while Strategy and Technology declined by 2%. The environment remains dynamic with clients prioritizing cost- efficient, high-impact technology investments, driving good revenue growth in areas like business application transformation, AI operations, and cloud platform engineering, and leading to momentum in our Consulting generative AI book of business, at over $1 billion in the quarter. This early momentum is important – engaging with clients as they architect their AI strategies is establishing Consulting as a strategic partner of choice and we are encouraged that through the first half, we are seeing a greater share of GenAI signings tied to new projects. Delayed decision-making, especially in discretionary projects, as well as prior year

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IBM 2Q25 Earnings Prepared Remarks 8 renewals impacted our in-period signings. However, we’re seeing an improvement in strategic wins with new clients and expanding engagements with existing clients. Now turning to profitability. During the quarter, the strength of our portfolio mix and productivity execution drove expansion of our operating gross profit margin of 230 basis points, Adjusted EBITDA margin of 200 basis points and operating pre-tax margin of 110 basis points, ahead of our expectations and well above our model. Our productivity initiatives create a flywheel that allows us to invest back in our business – both organically and inorganically, increase our financial flexibility, and deliver margin expansion – and we saw this play out again in the quarter. We remain laser focused on driving efficiency and cost savings by leveraging technology and embedding AI in our workflows as well as optimizing our supply chain and service delivery. This quarter, we continued to optimize our supply chain by shifting our Distributed Infrastructure manufacturing to an industry standard strategic partner. This is the next evolution of our supply chain transformation as we pivot to a simpler more efficient process, which helps us optimize cash conversion cycles. Through the first half, we generated $4.8 billion of free cash flow, up about $300 million year-over-year, resulting in our highest first half free cash flow margin in reported history. The largest driver of this growth comes from Adjusted EBITDA, up $1 billion year-over-year. Partially offsetting this is working capital. Given global trade dynamics, we continued to prudently protect our supply chain, reflecting the confidence we have in our new innovation cycles across Infrastructure. And as we have been discussing, given the closing of the HashiCorp acquisition, foregone interest income was another headwind. Despite this, we are a few points ahead of our historical attainment levels through the first half.

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IBM 2Q25 Earnings Prepared Remarks 9 Our strong liquidity position, solid investment grade balance sheet, and disciplined capital allocation policy remain a focus for us. We ended the quarter with cash of $15.5 billion, which is up over $700 million from the end of 2024 including spending $7.8 billion on acquisitions in the first half, driven largely by the closing of HashiCorp. Our debt balance ending the quarter was $64.2 billion, including $11.7 billion of debt for our financing business, with a receivables portfolio that is over 75% investment grade. In addition, we returned $3.1 billion to shareholders in the form of dividends in the first half.

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IBM 2Q25 Earnings Prepared Remarks 10 Summary Now, let me talk about what we are seeing going forward. We delivered strong performance in the first half across revenue, operating margin expansion, profitability and earnings per share and free cash flow. The strength of our portfolio, investment in innovation, and integrated value drive the durability of our revenue performance and underpin our confidence in accelerating revenue growth of 5% plus for the full year. And through the first half, given the strength in our underlying fundamentals with our Adjusted EBITDA up 14%, we are raising our free cash flow guidance to above $13.5 billion for 2025. As discussed at our Investor Day, our mix shift towards Software is a key driver of our growth acceleration. Software is now about 45% of our business, with ARR growing 10%. Given the strength of our portfolio, investment in innovation and contribution from acquisitions, we continue to expect Software revenue growth approaching double digits for the full year. Through the first half, we delivered above model growth of 15% in Automation, and in-line model growth of 14% in Red Hat and 7% in Data, and these trends should continue. And we continue to expect Red Hat to grow in the mid-teens. While Transaction Processing was flat in the first half, and below our model as clients prioritized spend on our high value innovation z17, the strength of the new cycle provides future monetization value across the Z stack. Given this dynamic, we now expect low-single digit growth in Transaction Processing for the year. With our strong start to z17, Infrastructure should contribute about one-and-a-half points to IBM’s revenue growth this year. And in Consulting, while we are encouraged by our backlog growing mid-single digits and the continued progress in our GenAI book of business, given the current demand

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IBM 2Q25 Earnings Prepared Remarks 11 environment, we continue to be prudently cautious on Consulting’s growth contribution to IBM this year. As I mentioned earlier, we have been accelerating our productivity initiatives, which is fueling our flywheel for growth and margin expansion. We are early in this Client Zero journey on scaling AI internally to reinvent the way we work and are excited about the significant opportunities ahead of us. We exited 2024 at $3.5 billion of annual run rate savings achieved and we now believe we can achieve approximately $4.5 billion in annual run rate savings by the end of 2025. Through the first half of this year, our operating pre-tax margins have expanded by 90 basis points, ahead of our model, despite dilution from HashiCorp. Given this performance and increased productivity savings, we are raising our expectations for IBM’s full year operating pre-tax margin to expand by about a point. And our tax rate expectation for the year remains in the mid-teens. As always, the timing of discrete items can cause the rate to vary within the year. For the third quarter, we are comfortable with consensus estimates for both revenue and profitability. Let me conclude by saying we are pleased with our first half performance, highlighting the resiliency of our business model, disciplined strategy and growth opportunities ahead of us. Arvind and I are now happy to take your questions. Olympia, let’s get started.

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IBM 2Q25 Earnings Prepared Remarks 12 Closing Thank you, Jim. Before we begin the Q&A, I’d like to mention a couple of items. First, supplemental information is provided at the end of the presentation. And then second, as always, I’d ask you to refrain from multi-part questions. Operator, let’s please open it up for questions.

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July 23, 2025 ibm.com/investor 2Q 2025 Earnings Exhibit 99.2

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Forward-looking statements and non-GAAP information Certain comments made in this presentation may be characterized as forward looking under 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. Those statements by their nature address matters that are uncertain to different degrees. Those statements involve a number of factors that could cause actual results to differ materially. Additional information concerning these factors is contained in the Company’s filings with the SEC. Copies are available from the SEC, from the IBM website, or from IBM Investor Relations. Any forward-looking statement made during this presentation speaks only as of the date on which it is made. The company assumes no obligation to update or revise any forward-looking statements except as required by law; these charts and the associated remarks and comments are integrally related and are intended to be presented and understood together. In an effort to provide additional and useful information regarding the company’s financial results and other financial information as determined by generally accepted accounting principles (GAAP), the company also discusses, in its earnings press release and presentation materials, certain non-GAAP information including operating earnings and other “operating” financial measures, free cash flow, net cash from operating activities excluding IBM Financing receivables, adjusted EBITDA and adjustments for currency. The rationale for management’s use of this non-GAAP information is included as Exhibit 99.2 to the company’s Form 8-K submitted to the SEC on July 23, 2025. The reconciliation of non-GAAP information to GAAP is included in the press release within Exhibit 99.1 to the company’s Form 8-K submitted to the SEC on July 23, 2025, as well as on the slides entitled “Non-GAAP supplemental materials” in this presentation. To provide better transparency, the company also discusses management performance metrics including annual recurring revenue, annual bookings, signings, GenAI book of business, and book-to-bill. The metrics are used to monitor the performance of the business and are viewed as useful decision- making information for management and stakeholders. The rationale for management’s use of these performance metrics and their calculation, are included in Exhibit 99.2 to the company’s Form 8-K submitted to the SEC on July 23, 2025, or in the Management Discussion section of the company’s 2024 Annual Report, which is Exhibit 13 to the Form 10-K submitted with the SEC on February 25, 2025. For other related information please visit the Company’s investor relations website at: https://www.ibm.com/investor/events/earnings-2Q25 2

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3 Arvind Krishna Chairman, President and Chief Executive Officer James Kavanaugh SVP, Finance & Operations and Chief Financial Officer

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“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. 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.” Arvind Krishna IBM Chairman, President and CEO 4 CEO perspective

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Financial highlights 5Revenue & ARR growth rates @CC $17.0B Revenue $2.8B Free cash flow 2Q25 “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. This combination delivered solid free cash flow, fueling our ability to invest in the business and return value to shareholders through dividends.” James Kavanaugh IBM SVP & CFO >5% Revenue growth yr/yr >110bps Pre-tax margin expansion (operating) 16% Adjusted EBITDA growth 10% Software ARR growth yr/yr ~200bps Adjusted EBITDA margin expansion 15% Earnings per share growth (operating)

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6 Revenue categories-2Q25 Software 2Q25 results; revenue & ARR growth rates @CC High value recurring revenue base; ARR of $22.7 billion, +10% yr/yr Red Hat growth accelerated to 14%; OpenShift ARR $1.7B First full quarter with HashiCorp, accelerated bookings growth Strong performance across our AI offerings $7.4B Revenue +8% Revenue growth Automation +14% yr/yr Hybrid Cloud +14% yr/yr Transaction Processing (2%) yr/yr Data +7% yr/yr

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7 Infrastructure 2Q25 results; revenue growth rates @CC Revenue categories-2Q25 IBM Z +67% Distributed Infrastructure (17%) Infrastructure Support (3%) yr/yr Hybrid Infrastructure +19% yr/yr Strong early start to z17 Innovating across the portfolio to accelerate AI and hybrid cloud adoption Distributed Infrastructure impacted by product cycle dynamics Profit margin strength reflects mix benefit from IBM Z growth $4.1B Revenue +11% Revenue growth

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8 Consulting 2Q25 results; revenue growth rates @CC Revenue categories-2Q25 Stabilization of revenue and solid backlog performance Continued momentum in generative AI bookings Signings impacted by discretionary spend Strong gross and profit margin expansion Strategy and Technology (2%) yr/yr Intelligent Operations +2% yr/yr $5.3B Revenue Flat Revenue growth

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9 Summary 2025 Expectations Revenue growth @CC inflecting higher to 5%+ Raising operating pre-tax margin to expand by about a point Raising full-year free cash flow to over $13.5 billion 2Q25 Summary Exceeded our expectations across revenue, profitability, and free cash flow Productivity initiatives drove strong margin performance and fuel investments in innovation Innovation value reflected in strength of z17 launch & generative AI book of business at over $7.5 billion inception-to-date Generated $4.8 billion of free cash flow in 1H25, our highest first-half free cash flow margin in many years Maintained strong liquidity and solid investment grade balance sheet

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ibm.com/investor

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Supplemental material 11Some columns and rows in these materials, including the supplemental exhibits, may not add due to rounding Revenue and P&L highlights Adjusted EBITDA performance Cash flow and balance sheet highlights Currency impact on revenue growth Software & Infrastructure segment details Consulting segment details Expense summary Balance sheet summary Free cash flow summary Cash flow (ASC 230) Software segment categories Consulting segment categories Infrastructure segment categories Non-GAAP supplemental materials

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Revenue and P&L highlights 12Revenue growth rates @CC, $ in billions Revenue highlights 2Q25 B/(W) Yr/Yr Revenue $17.0 5% Americas $8.5 7% Europe/ME/Africa $5.4 8% Asia Pacific $3.1 (3%) Operating P&L highlights $ 2Q25 B/(W) Yr/Yr Gross profit $10.2 12% Expense $7.0 (11%) Pre-tax income $3.2 15% Net income $2.7 17% Earnings per share $2.80 15% Adjusted EBITDA $4.7 16% Operating P&L highlights % 2Q25 B/(W) Yr/Yr Gross profit margin 60.1% 2.3 pts Expense E/R 41.3% (1.1 pts) Pre-tax income margin 18.8% 1.1 pts Net income margin 15.6% 1.2 pts Tax rate 17.0% 1.5 pts

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Adjusted EBITDA performance 13 $ in billions *Corporate (gains) and charges primarily consists of unique corporate actions such as gains on divestitures QTD YTD 2Q25 Yr/Yr 2Q25 Yr/Yr Operating (non-GAAP) pre-tax income from continuing operations $3.2 $0.4 $4.9 $0.5 Net interest expense $0.3 $0.1 $0.6 $0.2 Depreciation/Amortization of non-acquired intangible assets $0.7 ($0.0) $1.4 ($0.0) Stock-based compensation $0.4 $0.1 $0.8 $0.2 Workforce rebalancing charges $0.0 ($0.0) $0.3 ($0.1) Corporate (gains) and charges* $0.0 $0.0 $0.0 $0.3 Adjusted EBITDA $4.7 $0.6 $8.1 $1.0

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Cash flow and balance sheet highlights 14 $ in billions *Non-GAAP financial measure; excludes Financing receivables **Non-GAAP financial measure; adjusts for Financing receivables and net capital expenditures Cash flow 2Q25 YTD Yr/Yr Net cash from operations* $5.5 $0.2 Free cash flow** $4.8 $0.3 Select uses of cash 2Q25 YTD Yr/Yr Net capital expenditures $0.7 ($0.1) Acquisitions $7.8 $7.6 Dividends $3.1 $0.1 Balance sheet Jun 25 Dec 24 Jun 24 Cash & marketable securities $15.5 $14.8 $16.0 Total debt $64.2 $55.0 $56.5 Select debt measures Jun 25 Dec 24 Jun 24 IBM Financing debt $11.7 $12.1 $11.1 Core (non-IBM Financing) debt $52.4 $42.9 $45.4

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Currency impact on revenue growth 15 Quarterly averages per US $ 1Q25 Yr/Yr 2Q25 Yr/Yr Spot @3Q 3Q25 4Q25 FY25 Earnings Euro 0.95 (3%) 0.88 5% 0.85 6% 9% 4% Pound 0.79 (1%) 0.75 6% 0.74 4% 5% 3% Yen 152 (3%) 144 7% 146 2% 4% 3% Revenue impact, future @3Q Earnings Spot 2.4 pts 1.5-2 pts ~3.5 pts ~1.5 pts Prior view 2-2.5 pts ~1.5 pts ~3 pts 1-1.5 pts US $B Yr/Yr Revenue as reported $17.0 8% Currency impact $0.4 2.4 pts Revenue @CC 5%

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Software & Infrastructure segment details 16 $ in billions Revenue & ARR growth rates @CC Infrastructure segment 2Q25 B/(W) Yr/Yr Revenue $4.1 11% Hybrid Infrastructure $2.9 19% IBM Z 67% Distributed Infrastructure (17%) Infrastructure Support $1.3 (3%) Segment profit $1.0 48% Segment profit margin 23.3% 5.4 pts Software segment 2Q25 B/(W) Yr/Yr Revenue $7.4 8% Hybrid Cloud $1.8 14% Automation $1.9 14% Data $1.5 7% Transaction Processing $2.2 (2%) Segment profit $2.3 9% Segment profit margin 31.1% (0.3 pts) Annual recurring revenue $22.7 10%

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Consulting segment details 17Revenue & signings growth rates @CC, $ in billions Consulting segment 2Q25 B/(W) Yr/Yr Revenue $5.3 Flat Strategy and Technology $2.9 (2%) Intelligent Operations $2.4 2% Gross profit margin 27.5% 1.2 pts Segment profit $0.6 21% Segment profit margin 10.6% 1.6 pts Signings $4.8 (18%) Book-to-bill ratio (TTM) 1.14

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Expense summary 18 $ in billions *Includes acquisitions in the last twelve months net of non-operating acquisition-related charges and includes impact of closed divested businesses **Represents the percentage change after excluding the impact of currency translation & hedges, acquisitions and divestitures Expense 2Q25 B/(W) Acq/ Yr/Yr Currency Divest* Base** Operating expense & other income $7.0 (11%) (4 pts) (6 pts) (1 pts) SG&A – operating $4.7 (1%) (1 pts) (5 pts) 6 pts R&D – operating $2.1 (14%) 0 pts (7 pts) (7 pts) IP and custom development income ($0.2) (11%) Other (income)/expense - operating ($0.1) (81%) Interest expense $0.5 (19%)

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Balance sheet summary 19 $ in billions *Includes eliminations of inter-company activity Jun 25 Dec 24 Jun 24 Cash & marketable securities $15.5 $14.8 $16.0 Core (non-IBM Financing) assets* $120.0 $108.9 $105.3 IBM Financing assets $13.1 $13.5 $12.5 Total assets $148.6 $137.2 $133.8 Other liabilities $56.8 $54.8 $53.2 Core (non-IBM Financing) debt* $52.4 $42.9 $45.4 IBM Financing debt $11.7 $12.1 $11.1 Total debt $64.2 $55.0 $56.5 Total liabilities $121.0 $109.8 $109.7 Equity $27.6 $27.4 $24.1

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Free cash flow summary 20$ in billions QTD B/(W) YTD B/(W) 2Q25 Yr/Yr 2Q25 Yr/Yr Net cash from operations $1.7 ($0.4) $6.1 ($0.2) Less: IBM Financing receivables ($1.5) ($0.5) $0.6 ($0.3) Net cash from operations (excluding IBM Financing receivables) $3.2 $0.2 $5.5 $0.2 Net capital expenditures ($0.3) $0.1 ($0.7) $0.1 Free cash flow (excluding IBM Financing receivables) $2.8 $0.2 $4.8 $0.3

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Cash flow (ASC230) 21 $ in billions *Includes operating lease right-of-use assets amortization QTD QTD YTD YTD 2Q25 2Q24 2Q25 2Q24 Net income from operations $2.2 $1.8 $3.2 $3.4 Depreciation / amortization of intangibles* $1.3 $1.2 $2.4 $2.3 Stock-based compensation $0.4 $0.3 $0.8 $0.6 Operating assets and liabilities / other, net ($0.7) ($0.3) ($1.1) ($1.1) IBM Financing A/R ($1.5) ($0.9) $0.6 $1.0 Net cash provided by operating activities $1.7 $2.1 $6.1 $6.2 Capital expenditures, net of payments & proceeds ($0.3) ($0.4) ($0.7) ($0.8) Divestitures, net of cash transferred — — ($0.0) $0.7 Acquisitions, net of cash acquired ($0.7) ($0.2) ($7.8) ($0.2) Marketable securities / other investments, net $2.8 $2.8 ($2.8) ($1.7) Net cash provided by/(used in) investing activities $1.7 $2.2 ($11.3) ($2.0) Debt, net of payments & proceeds ($1.3) ($2.9) $5.8 $0.5 Dividends ($1.6) ($1.5) ($3.1) ($3.1) Financing - other $0.0 ($0.1) ($0.1) ($0.1) Net cash provided by/(used in) financing activities ($2.9) ($4.5) $2.6 ($2.6) Effect of exchange rate changes on cash $0.3 ($0.1) $0.5 ($0.2) Net change in cash, cash equivalents & restricted cash $0.9 ($0.3) ($2.1) $1.4

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Software segment categories Revenue categories – FY 2024Revenue categories 22 The Software portfolio delivers end-to-end enterprise capabilities for Hybrid Cloud and AI: Hybrid Cloud incl. RHEL, OpenShift, Ansible, Red Hat AI Automation incl. application development & integration, infrastructure lifecycle management incl. HashiCorp, network management, security software for identity access management and threat management, observability, FinOps, IT financial management, asset lifecycle management Data incl. AI assistants, AI tools and governance, databases, data intelligence, data integration, data security Transaction Processing incl. Customer Information Control System and storage software, analytics and integration software on IBM operating systems, AI assistants for Z, security software for Z Hybrid Cloud Transaction Processing Data Automation Revenue categories – FY2024 data is aligned to the 2025 revised revenue categories as described in the March 12, 2025, IBM investor article

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Consulting segment categories Revenue categories – FY 2024 23 Revenue categories Strategy and Technology Provides strategy, process design, system implementation, cloud architecture and implementation services to help clients transform their businesses for growth and enable innovation. These services ensure clients benefit from the latest technologies to meet their objectives by leveraging AI and an ecosystem of strategic partners alongside IBM technology and Red Hat, including Adobe, AWS, Microsoft, Oracle, Palo Alto Networks, Salesforce, and SAP, among others. Intelligent Operations Focuses on application, cloud platform, and operations services that bring efficiency to clients’ processes by operationalizing and running hybrid cloud platforms, managing core business processes, and addressing security holistically across business functions and the IT landscape. These services help clients manage, optimize, and orchestrate custom and ISV packaged applications, enhancing operations through AI-powered solutions for faster, more efficient client outcomes. Intelligent Operations Strategy and Technology Revenue categories – FY2024 data is aligned to the 2025 revised revenue categories as described in the March 12, 2025, IBM investor article

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Infrastructure segment categories Hybrid Infrastructure Innovative infrastructure platforms to help meet the new requirements of hybrid multi-cloud and enterprise AI workloads leveraging flexible and as-a-service consumption models: – IBM Z: incl. hardware and operating system – Distributed Infrastructure: incl. Power hardware and operating system, storage hardware, IBM Cloud IaaS, OEM asset recovery service Infrastructure Support Comprehensive, proactive and AI enabled services to maintain and improve the availability and value of clients’ IT infrastructure (hardware and software) both on-premises and in the cloud incl. maintenance for IBM products and other technology platforms. Hybrid Infrastructure Infrastructure Support Revenue categories – FY 2024 24 Revenue categories IBM Z Distributed Infrastructure

---

 

Non-GAAP supplemental materials Reconciliation of revenue performance – 2Q 2025 25 The above reconciles the non-GAAP financial information contained in the “Financial highlights”, “Revenue and P&L highlights”, and “Prepared remarks” discussions in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of these non-GAAP financial measures. GAAP @CC Total revenue 8% 5% Americas 6% 7% Europe/ME/Africa 15% 8% Asia Pacific 1% (3%) 2Q25 Yr/Yr

---

 

Non-GAAP supplemental materials Reconciliation of segment revenue performance – 2Q 2025 26 The above reconciles the non-GAAP financial information contained in the “Software”, “Consulting”, “Infrastructure”, “Software & Infrastructure segment details”, “Consulting segment details” and “Prepared remarks” discussions in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of these non-GAAP financial measures. GAAP @CC Consulting 3% Flat Strategy and Technology 1% (2%) Intelligent Operations 5% 2% Infrastructure 14% 11% Hybrid Infrastructure 21% 19% IBM Z 70% 67% Distributed Infrastructure (15%) (17%) Infrastructure Support (1%) (3%) 2Q25 Yr/Yr GAAP @CC Software 10% 8% Hybrid Cloud 16% 14% Automation 16% 14% Data 9% 7% Transaction Processing 1% (2%) 2Q25 Yr/Yr

---

 

Non-GAAP supplemental materials Reconciliation of expense summary – 2Q 2025 27 *Represents the percentage change after excluding the impact of currency translation & hedges, acquisitions and divestitures The above reconciles the non-GAAP financial information contained in the “Expense summary” discussion in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of these non-GAAP financial measures. Non-GAAP Operating GAAP adjustments (non-GAAP) SG&A Currency (1 pts) 0 pts (1 pts) Acquisitions/divestitures (5 pts) 0 pts (5 pts) Base* 4 pts 1 pts 6 pts R&D Currency 0 pts 0 pts 0 pts Acquisitions/divestitures (7 pts) 0 pts (7 pts) Base* (7 pts) 0 pts (7 pts) Operating expense & other income Currency (3 pts) 0 pts (4 pts) Acquisitions/divestitures (6 pts) 0 pts (6 pts) Base* 0 pts 0 pts (1 pts) 2Q25

---

 

Non-GAAP supplemental materials Reconciliation of continuing operations – 2Q 2025 28 $ in millions (except EPS which is in whole dollars) The above reconciles the non-GAAP financial information contained in the “Revenue and P&L highlights”, “Expense summary” and “Prepared remarks” discussions in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of these non- GAAP financial measures. GAAP Acquisition- related adjustments Retirement- related adjustments Tax reform impacts Operating (non-GAAP) Gross profit $9,977 $225 — — $10,202 Gross profit margin 59% 1.3 pts — — 60% SG&A 5,027 (348) — — 4,679 Other (income) & expense (39) (1) (25) — (65) Total expense  7,380 (350) (25) — 7,005 Pre-tax income 2,597 575 25 — 3,197 Pre-tax income margin 15.3% 3.4 pts 0.1 pts — 18.8% Tax rate 15.5% 1.3 pts 0.2 pts 0.0 pts 17.0% Net income 2,193 443 17 — 2,652 Net income margin 12.9% 2.6 pts 0.1 pts 0.0 pts 15.6% Earnings per share $2.31 $0.47 $0.02 $0.00 $2.80 2Q25

---

 

QTD YTD 2Q25 Yr/Yr 2Q25 Yr/Yr Net income as reported (GAAP) $2.2 $0.4 $3.2 ($0.2) Less: income/(loss) from discontinued operations, net of tax $0.0 ($0.0) $0.0 ($0.0) Income from continuing operations $2.2 $0.4 $3.2 ($0.2) Provision for/(Benefit from) income taxes from continuing operations $0.4 $0.0 $0.5 $0.6 Pre-tax income from continuing operations (GAAP) $2.6 $0.4 $3.8 $0.5 Non-operating adjustments (before tax) Acquisition-related charges* $0.6 $0.1 $1.1 $0.2 Non-operating retirement-related costs/(income) $0.0 ($0.1) $0.0 ($0.1) Operating (non-GAAP) pre-tax income from continuing operations $3.2 $0.4 $4.9 $0.5 Net interest expense $0.3 $0.1 $0.6 $0.2 Depreciation/Amortization of non-acquired intangible assets $0.7 ($0.0) $1.4 ($0.0) Stock-based compensation $0.4 $0.1 $0.8 $0.2 Workforce rebalancing charges $0.0 ($0.0) $0.3 ($0.1) Corporate (gains) and charges** $0.0 $0.0 $0.0 $0.3 Adjusted EBITDA $4.7 $0.6 $8.1 $1.0 Non-GAAP supplemental materials Reconciliation of GAAP net income to adjusted EBITDA 29 $ in billions *Primarily consists of amortization of acquired intangible assets **Corporate (gains) and charges primarily consists of unique corporate actions such as gains on divestitures Adjusted EBITDA margin utilized in the “Financial highlights” discussion in the company’s earnings presentation is calculated by dividing Adjusted EBITDA by total revenue The above reconciles the non-GAAP financial information contained in the “Financial highlights”, “Revenue and P&L highlights", “Adjusted EBITDA performance” and "Prepared remarks” discussions in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of these non-GAAP financial measures.

---

 

Non-GAAP supplemental materials Reconciliation of net cash from operations to adjusted EBITDA 30 $ in billions *Other assets and liabilities/other, net mainly consists of operating assets and liabilities/other, net in the “Cash flow (ASC230)” discussion, workforce rebalancing charges, non-operating impacts and corporate (gains) and charges The above reconciles the non-GAAP financial information contained in the “Prepared remarks” discussion in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of this non-GAAP financial measure. QTD QTD YTD YTD 2Q25 2Q24 2Q25 2Q24 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* ($0.8) ($0.4) ($1.5) ($1.5) Adjusted EBITDA $4.7 $4.0 $8.1 $7.1

---

 

Non-GAAP supplemental materials Reconciliation of tax rate and pre-tax income margin – FY 2025 expectations *Includes estimated discrete tax events for the year; actual events will be recorded as they occur. The FY tax rate expectations do not include any impact from H.R. 1, signed into law on July 4, 2025, as Public Law 119-21 (the Act). The company is currently assessing the tax effects of the Act and expects to record a one-time, non- cash charge for the period ending September 30, 2025. This one-time, non-cash charge is not expected to impact operating (non-GAAP) net income or operating (non-GAAP) earnings per share. **Includes the impact of one-time, non-cash, U.S. and non-U.S. pension settlement charges in 2024 The above reconciles the non-GAAP financial information contained in the “Prepared remarks” discussion in the company’s earnings presentation. See Exhibit 99.2 included in the company’s Form 8-K dated July 23, 2025, for additional information on the use of this non-GAAP financial measure. 31 Tax rate GAAP Operating (non-GAAP) Full-Year 2025* Mid Teens Mid Teens GAAP Operating (non-GAAP) Pre-tax income margin B/(W)** B/(W) Pre-tax income margin Yr/Yr >5 pts ~1 pt

---

 

ibm.com/investor

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v3.25.2

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
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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
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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
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Document Information [Line Items]
Title of 12(b) Security	0.650% Notes due 2032
Trading Symbol	IBM 32A
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NEW YORK STOCK EXCHANGE, INC. | 3.150% Notes due 2033
Document Information [Line Items]
Title of 12(b) Security	3.150% Notes due 2033
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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
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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

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