International Business Machines Consulting — Purchase Price Adjustments decreased by 820.0% to -$18.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 820.0%, from $2.50M to -$18.00M. Over 2 years (FY 2021 to FY 2025), Consulting — Purchase Price Adjustments shows an upward trend with a -31.0% CAGR.
Frequent or large adjustments may indicate volatility in valuation processes or unexpected findings post-acquisition.
Refinements made to the initial purchase price allocation of acquired businesses within the consulting segment. These ad...
Standard accounting practice for M&A integration, often seen in the first year post-acquisition.
ibm_segment_consulting_purchase_price_adjustments| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$5.25M | -$5.25M | -$5.25M | -$3.00M | -$10.00M | -$29.00M | $0.00 | $5.00M | $1.00M | $0.00 | $0.00 | $0.00 | -$3.00M | $2.50M | $2.50M | $2.50M | $2.50M | -$18.00M |
| 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% | -100.0% | — | — | — | +183.3% | — | -820.0% |