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Other Income & Expense

Retirement Related Income (Expense)

International Business Machines Retirement Related Income (Expense) decreased by 137.5% to -$96M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 136.1%, from $266M to -$96M. Over 4 years (FY 2021 to FY 2025), Retirement Related Income (Expense) shows a downward trend with a -20.0% CAGR. This is a positive signal — higher values indicate stronger performance for this metric.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalHigher is better
VolatilityModerate
First reportedQ1 2018
Last reportedQ1 2026Apr 23, 2026

How to read this metric

Income improves net earnings, while expense reduces them, reflecting the underlying performance of pension plan assets and actuarial assumptions.

Detailed definition

This captures the non-operating components of retirement benefit costs, such as interest costs on pension obligations, e...

Peer comparison

Reported by companies with significant defined benefit pension obligations.

Metric ID: ibm_retirement_related_income_expense

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$644M$642M$652M$510M$489M$6.35B$382M$314M$292M$283M$261M$353M$350M$3.05B$721M$266M$281M$265M$256M-$96M
QoQ Change-0.3%+1.6%-21.8%-4.1%>999%-94.0%-17.8%-7.0%-3.1%-7.8%+35.2%-0.8%+772.3%-76.4%-63.1%+5.6%-5.7%-3.4%-137.5%
YoY Change-24.1%+889.1%-41.4%-38.4%-40.3%-95.5%-31.7%+12.4%+19.9%+978.8%+176.2%-24.6%-19.7%-91.3%-64.5%-136.1%
Range-$96M$6.35B
CAGR-33.0%
Avg YoY Growth+91.8%
Median YoY Growth-28.2%
Current Streak3 quarters decline

Frequently Asked Questions

What is International Business Machines's retirement related income (expense)?
International Business Machines (IBM) reported retirement related income (expense) of -$96M in Q1 2026.
How has International Business Machines's retirement related income (expense) changed year-over-year?
International Business Machines's retirement related income (expense) decreased by 136.1% year-over-year, from $266M to -$96M.
What is the long-term trend for International Business Machines's retirement related income (expense)?
Over 4 years (2021 to 2025), International Business Machines's retirement related income (expense) has grown at a -20.0% compound annual growth rate (CAGR), from $2.6B to $1.07B.
What does retirement related income (expense) mean?
The non-operating financial impact of pension and retirement benefit plans.