Other
Reclassification from AOCI
International Business Machines Reclassification from AOCI decreased by 371.2% to -$311M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 188.9%, from $350M to -$311M. Over 2 years (FY 2022 to FY 2024), Reclassification from AOCI shows a downward trend with a -86.8% CAGR.
Analysis
StatementIncome Statement
SectionOther
CategoryProfitability
SignalContext dependent
VolatilityModerate
First reportedQ1 2021
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Large reclassifications can distort current earnings, signaling the realization of past hedging or investment strategies.
Detailed definition
The amount of gains or losses previously recorded in accumulated other comprehensive income (AOCI) that are moved into n...
Peer comparison
Standard disclosure in the Statement of Comprehensive Income for companies using derivatives or holding AFS securities.
Metric ID:
adi_reclassification_from_aociHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$90M | -$32M | $1M | -$16M | $12M | $404M | $122M | $30M | -$192M | $229M | -$52M | $61M | $254M | -$270M | $350M | $449M | -$66M | -$311M |
| QoQ Change | — | +64.4% | +103.1% | <-999% | +175.0% | >999% | -69.8% | -75.4% | -740.0% | +219.3% | -122.7% | +217.3% | +316.4% | -206.3% | +229.6% | +28.3% | -114.7% | -371.2% |
| YoY Change | — | — | — | +82.2% | +137.5% | — | >999% | +287.5% | <-999% | -43.3% | -142.6% | +103.3% | +232.3% | -217.9% | +773.1% | +636.1% | -126.0% | -188.9% |
Range-$311M – $449M
CAGR+33.9%
Avg YoY Growth+852.4%
Median YoY Growth+92.8%
Current Streak2 quarters decline
Reclassification from AOCI at Other Companies
Frequently Asked Questions
- What is International Business Machines's reclassification from aoci?
- International Business Machines (IBM) reported reclassification from aoci of -$311M in Q1 2026.
- How has International Business Machines's reclassification from aoci changed year-over-year?
- International Business Machines's reclassification from aoci decreased by 188.9% year-over-year, from $350M to -$311M.
- What is the long-term trend for International Business Machines's reclassification from aoci?
- Over 2 years (2022 to 2024), International Business Machines's reclassification from aoci has grown at a -86.8% compound annual growth rate (CAGR), from $401M to -$7M.
- What does reclassification from aoci mean?
- Historical gains or losses moved from equity reserves into the current income statement.