{"url_path":"/sec/ibm/8-k/2026-07-14/item-2-02","section_key":"item-2-02","section_title":"Item 2.02 Results of Operations and Financial Condition.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000070-index.html","accession_number":"0000051143-26-000070","cik":"0000051143","ticker":"IBM","issuer_name":"INTERNATIONAL BUSINESS MACHINES CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000070-index.html","primary_entity_key":"0000051143","primary_entity_name":"INTERNATIONAL BUSINESS MACHINES CORP"},"word_count":141,"has_tables":true,"body_markdown":"Item 2.02. Results of Operations and Financial Condition.\n\nOn July 14, 2026, International Business Machines Corporation (the “company”) issued a letter to IBM investors providing certain information regarding its expected financial results for the fiscal quarter ended June 30, 2026. The text of the letter is furnished herewith as Exhibit 99.1.\n\nIn 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 letter 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 letter, 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."}