Operating Expenses
Defined Contribution Plan Cost
International Business Machines Defined Contribution Plan Cost remained flat by 0.0% to $115.25M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 4.8%, from $110.00M to $115.25M. Over 4 years (FY 2021 to FY 2025), Defined Contribution Plan Cost shows a downward trend with a -17.4% CAGR.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2018
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase may reflect higher headcount, increased matching percentages, or rising salary bases, while a decrease could indicate cost-cutting or plan changes.
Detailed definition
The total expense recognized by the company for contributions made to employee defined contribution retirement plans, su...
Peer comparison
Standard personnel expense; peers report this under SG&A or operating expenses.
Metric ID:
cat_defined_contribution_plan_costHistorical Data
5 years
| FY'21 | FY'22 | FY'23 | FY'24 | FY'25 | |
|---|---|---|---|---|---|
| Value | $992.00M | $924.00M | $991.00M | $440.00M | $461.00M |
| YoY Change | — | -6.9% | +7.3% | -55.6% | +4.8% |
Range$440.00M – $992.00M
CAGR-17.4%
Avg YoY Growth-12.6%
Median YoY Growth-1.0%
Defined Contribution Plan Cost at Other Companies
Frequently Asked Questions
- What is International Business Machines's defined contribution plan cost?
- International Business Machines (IBM) reported defined contribution plan cost of $115.25M in Q4 2025.
- How has International Business Machines's defined contribution plan cost changed year-over-year?
- International Business Machines's defined contribution plan cost increased by 4.8% year-over-year, from $110.00M to $115.25M.
- What is the long-term trend for International Business Machines's defined contribution plan cost?
- Over 4 years (2021 to 2025), International Business Machines's defined contribution plan cost has grown at a -17.4% compound annual growth rate (CAGR), from $992.00M to $461.00M.
- What does defined contribution plan cost mean?
- The cost of company contributions to employee retirement savings plans.