Business Segments · Purchase Price Adjustments

Software — Purchase Price Adjustments

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.

Analysis

StatementSegment
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2020
Last reportedQ1 2026

How to read this metric

Frequent or large adjustments may indicate volatility in valuation processes or integration challenges.

Detailed definition

Refinements made to the initial purchase price allocation of acquired software businesses, often occurring within the me...

Peer comparison

Standard accounting adjustment found in 'Acquisition and Divestiture' notes for most large-cap companies.

Metric ID: ibm_segment_software_purchase_price_adjustments

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '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%
Range-$81.00M$5.75M
CAGR-32.2%
Avg YoY Growth-141.4%
Median YoY Growth+55.0%
Current Streak5 quarters growth

Frequently Asked Questions

What is International Business Machines's software — purchase price adjustments?
International Business Machines (IBM) reported software — purchase price adjustments of $1.00M in Q1 2026.
How has International Business Machines's software — purchase price adjustments changed year-over-year?
International Business Machines's software — purchase price adjustments increased by 150.0% year-over-year, from -$2.00M to $1.00M.
What is the long-term trend for International Business Machines's software — purchase price adjustments?
Over 3 years (2021 to 2025), International Business Machines's software — purchase price adjustments has grown at a -29.7% compound annual growth rate (CAGR), from $23.00M to -$8.00M.
What does software — purchase price adjustments mean?
Updates to the recorded value of assets or liabilities from past acquisitions based on new information.