Discontinued — last reported Q3 '24

Business Segments · Restructuring Charges

Software — Restructuring Charges

International Business Machines Software — 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
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ4 2018
Last reportedQ3 2024

How to read this metric

High charges may signal a temporary hit to earnings but often precede improved future efficiency; frequent high charges may indicate ongoing operational instability.

Detailed definition

This metric captures the costs associated with reorganizing the software segment's operations, such as severance, facili...

Peer comparison

Comparable to 'Restructuring Costs' or 'Special Items' found in the operating expenses section of income statements.

Metric ID: ibm_segment_software_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 software — restructuring charges?
International Business Machines (IBM) reported software — restructuring charges of $336.00M in Q1 2026.
How has International Business Machines's software — restructuring charges changed year-over-year?
International Business Machines's software — restructuring charges increased by 6.3% year-over-year, from $316.00M to $336.00M.
What does software — restructuring charges mean?
Expenses incurred to reorganize or downsize the software business operations.