Discontinued — last reported Q3 '24

Business Segments · Restructuring Charges

Consulting — Restructuring Charges

International Business Machines Consulting — Restructuring Charges increased by 20.0% to $336.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 6.3%, from $316.00M to $336.00M. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementSegment
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ4 2018
Last reportedQ3 2024

How to read this metric

High charges indicate significant operational shifts, which may temporarily hurt earnings but are intended to improve future efficiency.

Detailed definition

This metric quantifies the costs incurred by the consulting segment related to organizational changes, such as workforce...

Peer comparison

Standard non-recurring expense line item found in the segment reporting of most large, mature enterprises.

Metric ID: ibm_segment_consulting_restructuring_charges

Historical Data

18 periods
 Q2 '21Q3 '21Q4 '21Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$0.00$0.00$0.00$0.00$0.00$259.00M$117.00M$34.00M$25.00M$374.00M$18.00M$306.00M$0.00$316.00M$17.00M$40.00M$280.00M$336.00M
QoQ Change-54.8%-70.9%-26.5%>999%-95.2%>999%-100.0%-94.6%+135.3%+600.0%+20.0%
YoY Change+44.4%-84.6%+800.0%-100.0%-15.5%-5.6%-86.9%+6.3%
Range$0.00$374.00M
Avg YoY Growth+69.8%
Median YoY Growth-10.5%
Current Streak3 quarters growth

Frequently Asked Questions

What is International Business Machines's consulting — restructuring charges?
International Business Machines (IBM) reported consulting — restructuring charges of $336.00M in Q1 2026.
How has International Business Machines's consulting — restructuring charges changed year-over-year?
International Business Machines's consulting — restructuring charges increased by 6.3% year-over-year, from $316.00M to $336.00M.
What does consulting — restructuring charges mean?
One-time expenses related to reorganizing or downsizing the consulting business.