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Business Segments · Purchase Price Adjustments

Consulting — Purchase Price Adjustments

International Business Machines Consulting — Purchase Price Adjustments decreased by 820.0% to -$18M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 820.0%, from $2.5M to -$18M. Over 2 years (FY 2021 to FY 2025), Consulting — Purchase Price Adjustments shows an upward trend with a -31.0% CAGR.

Analysis

StatementSegment
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ1 2021
Last reportedQ1 2026Apr 23, 2026

How to read this metric

Frequent or large adjustments may indicate volatility in valuation processes or unexpected findings post-acquisition.

Detailed definition

Refinements made to the initial purchase price allocation of acquired businesses within the consulting segment. These ad...

Peer comparison

Standard accounting practice for M&A integration, often seen in the first year post-acquisition.

Metric ID: ibm_segment_consulting_purchase_price_adjustments

Historical Data

17 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value-$5.25M-$5.25M-$5.25M-$3M-$10M-$29M$0$5M$1M$0$0-$3M$2.5M$2.5M$2.5M$2.5M-$18M
QoQ Change+0.0%+0.0%+42.9%-233.3%-190.0%+100.0%-80.0%-100.0%+183.3%+0.0%+0.0%+0.0%-820.0%
YoY Change-90.5%-452.4%+100.0%+266.7%+110.0%-100.0%-100.0%+183.3%-820.0%
Range-$29M$5M
CAGR+36.1%
Avg YoY Growth-100.3%
Median YoY Growth-90.5%

Frequently Asked Questions

What is International Business Machines's consulting — purchase price adjustments?
International Business Machines (IBM) reported consulting — purchase price adjustments of -$18M in Q1 2026.
How has International Business Machines's consulting — purchase price adjustments changed year-over-year?
International Business Machines's consulting — purchase price adjustments decreased by 820.0% year-over-year, from $2.5M to -$18M.
What is the long-term trend for International Business Machines's consulting — purchase price adjustments?
Over 2 years (2021 to 2025), International Business Machines's consulting — purchase price adjustments has grown at a -31.0% compound annual growth rate (CAGR), from -$21M to $10M.
What does consulting — purchase price adjustments mean?
Corrections or updates to the recorded value of past acquisitions in the consulting segment.