Financing

Tax on Share Settlement

International Business Machines Tax on Share Settlement increased by 109.6% to $350.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 23.2%, from $284.00M to $350.00M. Over 4 years (FY 2021 to FY 2025), Tax on Share Settlement shows an upward trend with a 33.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementCash Flow Statement
SectionFinancing
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ4 2025

How to read this metric

Increases generally track with rising stock prices or larger employee equity grants, reflecting the cost of maintaining a share-based incentive program.

Detailed definition

Cash outflows related to the withholding of taxes on behalf of employees during the settlement of share-based compensati...

Peer comparison

Common in Silicon Valley and high-growth tech firms where equity is a primary component of total compensation.

Metric ID: cf_taxes_paid_for_shares

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$193.00M$18.00M$67.00M$80.00M$235.00M$14.00M$78.00M$96.00M$144.00M$98.00M$64.00M$199.00M$151.00M$189.00M$112.00M$284.00M$153.00M$414.00M$167.00M$350.00M
QoQ Change-90.7%+272.2%+19.4%+193.8%-94.0%+457.1%+23.1%+50.0%-31.9%-34.7%+210.9%-24.1%+25.2%-40.7%+153.6%-46.1%+170.6%-59.7%+109.6%
YoY Change+21.8%-22.2%+16.4%+20.0%-38.7%+600.0%-17.9%+107.3%+4.9%+92.9%+75.0%+42.7%+1.3%+119.0%+49.1%+23.2%
Range$14.00M$414.00M
CAGR+13.4%
Avg YoY Growth+68.4%
Median YoY Growth+22.5%

Frequently Asked Questions

What is International Business Machines's tax on share settlement?
International Business Machines (IBM) reported tax on share settlement of $350.00M in Q1 2026.
How has International Business Machines's tax on share settlement changed year-over-year?
International Business Machines's tax on share settlement increased by 23.2% year-over-year, from $284.00M to $350.00M.
What is the long-term trend for International Business Machines's tax on share settlement?
Over 4 years (2021 to 2025), International Business Machines's tax on share settlement has grown at a 33.7% compound annual growth rate (CAGR), from $319.00M to $1.02B.
What does tax on share settlement mean?
The cash a company pays to the government to cover taxes on employee stock bonuses.