Operating

Change in Retirement Related Assets and Liabilities

International Business Machines Change in Retirement Related Assets and Liabilities remained flat by 0.0% to $12.50M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 118.9%, from -$66.25M to $12.50M. Over 4 years (FY 2021 to FY 2025), Change in Retirement Related Assets and Liabilities shows an upward trend with a -53.2% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025Feb 24, 2026

How to read this metric

Consistent outflows indicate a sustained cash requirement to fund retirement plans, which may limit capital available for other investments.

Detailed definition

This metric tracks the net cash impact of changes in retirement-related assets and liabilities, such as pension plan con...

Peer comparison

Specific to companies with large, legacy defined-benefit plans; often analyzed alongside pension funding status.

Metric ID: ibm_change_in_retirement_assets_liabilities

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value-$1.04B-$331.00M$462.00M-$265.00M$50.00M
YoY Change+68.1%+239.6%-157.4%+118.9%
Range-$1.04B$462.00M
CAGR-53.2%
Avg YoY Growth+67.3%
Median YoY Growth+93.5%

Frequently Asked Questions

What is International Business Machines's change in retirement related assets and liabilities?
International Business Machines (IBM) reported change in retirement related assets and liabilities of $12.50M in Q4 2025.
How has International Business Machines's change in retirement related assets and liabilities changed year-over-year?
International Business Machines's change in retirement related assets and liabilities increased by 118.9% year-over-year, from -$66.25M to $12.50M.
What is the long-term trend for International Business Machines's change in retirement related assets and liabilities?
Over 4 years (2021 to 2025), International Business Machines's change in retirement related assets and liabilities has grown at a -53.2% compound annual growth rate (CAGR), from -$1.04B to $50.00M.
What does change in retirement related assets and liabilities mean?
The net cash impact of changes in the company's pension and retirement benefit obligations.