International Business Machines Software — Purchase Price Adjustments increased by 150.0% to $1.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 150.0%, from -$2.00M to $1.00M. Over 3 years (FY 2021 to FY 2025), Software — Purchase Price Adjustments shows a downward trend with a -29.7% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Frequent or large adjustments may indicate volatility in valuation processes or integration challenges.
Refinements made to the initial purchase price allocation of acquired software businesses, often occurring within the me...
Standard accounting adjustment found in 'Acquisition and Divestiture' notes for most large-cap companies.
ibm_segment_software_purchase_price_adjustments| 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 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $5.75M | $5.75M | $5.75M | -$27.00M | -$81.00M | -$10.00M | $0.00 | $1.00M | -$8.00M | $0.00 | -$10.00M | -$4.00M | -$5.00M | -$35.00M | -$2.00M | -$2.00M | -$2.00M | -$2.00M | $1.00M |
| QoQ Change | — | +0.0% | +0.0% | -569.6% | -200.0% | +87.7% | +100.0% | — | -900.0% | +100.0% | — | +60.0% | -25.0% | -600.0% | +94.3% | +0.0% | +0.0% | +0.0% | +150.0% |
| YoY Change | — | — | — | — | <-999% | -273.9% | -100.0% | +103.7% | +90.1% | +100.0% | — | -500.0% | +37.5% | — | +50.0% | +60.0% | +94.3% | — | +150.0% |