{"url_path":"/sec/ibm/8-k/2026-07-22/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":"2026-07-22","source_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000077-index.html","accession_number":"0000051143-26-000077","cik":"0000051143","ticker":"IBM","issuer_name":"INTERNATIONAL BUSINESS MACHINES CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000077-index.html","primary_entity_key":"0000051143","primary_entity_name":"INTERNATIONAL BUSINESS MACHINES CORP"},"word_count":174,"has_tables":true,"body_markdown":"Item 2.02. Results of Operations and Financial Condition.\n\nThe registrant’s press release dated July 22, 2026, regarding its financial results for the period ended June 30, 2026, including consolidated financial statements for the period ended June 30, 2026, is Exhibit 99.1 of this Form 8-K.\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 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.\n\nThe 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."}