Other Income & Expense
Net Gain (Loss) on Derivative Instruments
International Business Machines Net Gain (Loss) on Derivative Instruments decreased by 161.1% to -$423.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 195.7%, from $442.00M to -$423.00M. Over 2 years (FY 2021 to FY 2024), Net Gain (Loss) on Derivative Instruments shows a downward trend with a 58.5% CAGR.
Analysis
StatementIncome Statement
SectionOther Income & Expense
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2020
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Gains indicate effective hedging or favorable market movements, while losses may reflect hedging costs or market volatility.
Detailed definition
This represents the net change in value of financial derivatives used for hedging risks such as interest rate, currency,...
Peer comparison
Standard for large enterprises that utilize financial derivatives to manage operational risk.
Metric ID:
ibm_derivative_instruments_gain_loss_netHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '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 | -$51.25M | -$51.25M | -$51.25M | -$102.00M | -$439.00M | -$189.00M | $142.00M | -$141.00M | -$316.00M | $332.00M | -$287.00M | -$140.00M | $428.00M | -$516.00M | $442.00M | $601.00M | -$162.00M | -$423.00M |
| QoQ Change | — | +0.0% | +0.0% | -99.0% | -330.4% | +56.9% | +175.1% | -199.3% | -124.1% | +205.1% | -186.4% | +51.2% | +405.7% | -220.6% | +185.7% | +36.0% | -127.0% | -161.1% |
| YoY Change | — | — | — | — | -756.6% | -268.8% | +239.2% | +67.9% | -67.2% | — | -302.1% | +0.7% | +235.4% | -255.4% | +254.0% | +529.3% | -137.9% | -195.7% |
Range-$516.00M – $601.00M
CAGR+64.3%
Avg YoY Growth-50.5%
Median YoY Growth-67.2%
Current Streak2 quarters decline
Net Gain (Loss) on Derivative Instruments at Other Companies
Frequently Asked Questions
- What is International Business Machines's net gain (loss) on derivative instruments?
- International Business Machines (IBM) reported net gain (loss) on derivative instruments of -$423.00M in Q1 2026.
- How has International Business Machines's net gain (loss) on derivative instruments changed year-over-year?
- International Business Machines's net gain (loss) on derivative instruments decreased by 195.7% year-over-year, from $442.00M to -$423.00M.
- What is the long-term trend for International Business Machines's net gain (loss) on derivative instruments?
- Over 2 years (2021 to 2024), International Business Machines's net gain (loss) on derivative instruments has grown at a 58.5% compound annual growth rate (CAGR), from -$205.00M to -$515.00M.
- What does net gain (loss) on derivative instruments mean?
- The net profit or loss from financial contracts used to hedge against market risks.