Current Liabilities
Restructuring Reserve
International Business Machines Restructuring Reserve increased by 11.4% to $741.00M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Restructuring Reserve shows relatively stable performance with a 1.9% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase indicates active cost-cutting or strategic realignment, while a decrease suggests the completion of restructuring phases.
Detailed definition
This represents the estimated liability for costs associated with formal restructuring plans, such as workforce reductio...
Peer comparison
Varies significantly based on the company's current phase of operational transformation.
Metric ID:
restructuring_reserveHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $701.00M | $725.00M | $665.00M | $741.00M |
| QoQ Change | — | +3.4% | -8.3% | +11.4% |
| YoY Change | — | +3.4% | -8.3% | +11.4% |
Range$665.00M – $741.00M
Avg YoY Growth+2.2%
Median YoY Growth+3.4%
Restructuring Reserve at Other Companies
Frequently Asked Questions
- What is International Business Machines's restructuring reserve?
- International Business Machines (IBM) reported restructuring reserve of $741.00M in Q4 2025.
- What is the long-term trend for International Business Machines's restructuring reserve?
- Over 3 years (2022 to 2025), International Business Machines's restructuring reserve has grown at a 1.9% compound annual growth rate (CAGR), from $701.00M to $741.00M.
- What does restructuring reserve mean?
- Funds set aside to cover the costs of reorganizing or downsizing business operations.