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Operating Expenses

Share-Based Compensation Expense, Net of Tax

International Business Machines Share-Based Compensation Expense, Net of Tax increased by 11.6% to $299M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 44.4%, from $207M to $299M. Over 4 years (FY 2021 to FY 2025), Share-Based Compensation Expense, Net of Tax shows an upward trend with a 8.8% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOperating Expenses
CategoryProfitability
SignalLower is better
VolatilityStable
First reportedQ1 2018
Last reportedQ1 2026Apr 23, 2026

How to read this metric

A rising trend relative to revenue may signal increasing dilution or aggressive compensation strategies that impact long-term profitability.

Detailed definition

The total expense recognized for stock-based compensation awards, adjusted for the associated tax benefits. This metric...

Peer comparison

Comparable to 'Stock-Based Compensation Expense' reported by most public companies, adjusted for tax.

Metric ID: ibm_share_based_compensation_net_of_tax

Historical Data

20 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$162M$188M$196M$177M$172M$200M$190M$201M$213M$213M$216M$200M$214M$199M$229M$207M$285M$215M$268M$299M
QoQ Change+16.0%+4.3%-9.7%-2.8%+16.3%-5.0%+5.8%+6.0%+0.0%+1.4%-7.4%+7.0%-7.0%+15.1%-9.6%+37.7%-24.6%+24.7%+11.6%
YoY Change+6.2%+6.4%-3.1%+13.6%+23.8%+6.5%+13.7%-0.5%+0.5%-6.6%+6.0%+3.5%+33.2%+8.0%+17.0%+44.4%
Range$162M$299M
CAGR+13.8%
Avg YoY Growth+10.8%
Median YoY Growth+6.4%
Current Streak2 quarters growth

Frequently Asked Questions

What is International Business Machines's share-based compensation expense, net of tax?
International Business Machines (IBM) reported share-based compensation expense, net of tax of $299M in Q1 2026.
How has International Business Machines's share-based compensation expense, net of tax changed year-over-year?
International Business Machines's share-based compensation expense, net of tax increased by 44.4% year-over-year, from $207M to $299M.
What is the long-term trend for International Business Machines's share-based compensation expense, net of tax?
Over 4 years (2021 to 2025), International Business Machines's share-based compensation expense, net of tax has grown at a 8.8% compound annual growth rate (CAGR), from $695M to $975M.
What does share-based compensation expense, net of tax mean?
The after-tax cost of stock-based compensation provided to employees.