OCI Defined Benefit Plan, Net Before Tax
International Business Machines OCI Defined Benefit Plan, Net Before Tax decreased by 164.6% to -$209M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 38.4%, from -$151M to -$209M. Over 4 years (FY 2021 to FY 2025), OCI Defined Benefit Plan, Net Before Tax shows an upward trend with a -42.4% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
An increase suggests favorable actuarial performance or plan adjustments, while a decrease indicates rising pension liabilities.
Detailed definition
The aggregate pre-tax change in the value of defined benefit plan assets and liabilities that is recorded in other compr...
Peer comparison
Comparable to 'net actuarial gain/loss' or 'pension-related OCI' at other large enterprises.
ibm_oci_defined_benefit_plan_net_before_taxHistorical Data
| Q2 '21 | Q3 '21 | Q4 '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 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$661M | -$656M | -$2.96B | -$486M | -$468M | -$6.77B | -$1.2B | -$130M | -$134M | -$230M | $3.1B | -$262M | -$259M | -$3.07B | -$550M | -$151M | -$160M | -$158M | -$79M | -$209M |
| QoQ Change | — | +0.8% | -351.7% | +83.6% | +3.7% | <-999% | +82.3% | +89.1% | -3.1% | -71.6% | >999% | -108.5% | +1.1% | <-999% | +82.1% | +72.5% | -6.0% | +1.3% | +50.0% | -164.6% |
| YoY Change | — | — | — | — | +29.2% | -931.7% | +59.6% | +73.3% | +71.4% | +96.6% | +358.6% | -101.5% | -93.3% | <-999% | -117.8% | +42.4% | +38.2% | +94.9% | +85.6% | -38.4% |
OCI Defined Benefit Plan, Net Before Tax at Other Companies
Frequently Asked Questions
- What is International Business Machines's oci defined benefit plan, net before tax?
- International Business Machines (IBM) reported oci defined benefit plan, net before tax of -$209M in Q1 2026.
- How has International Business Machines's oci defined benefit plan, net before tax changed year-over-year?
- International Business Machines's oci defined benefit plan, net before tax decreased by 38.4% year-over-year, from -$151M to -$209M.
- What is the long-term trend for International Business Machines's oci defined benefit plan, net before tax?
- Over 4 years (2021 to 2025), International Business Machines's oci defined benefit plan, net before tax has grown at a -42.4% compound annual growth rate (CAGR), from -$4.97B to -$548M.
- What does oci defined benefit plan, net before tax mean?
- The total pre-tax impact of pension plan fluctuations recorded outside of net income.