Operating Expenses
Share-Based Compensation (Operating)
International Business Machines Share-Based Compensation (Operating) increased by 17.0% to $503.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 25.4%, from $401.00M to $503.00M. Over 4 years (FY 2021 to FY 2025), Share-Based Compensation (Operating) shows an upward trend with a 16.4% CAGR.
Analysis
StatementIncome Statement
SectionOperating Expenses
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2018
Last reportedQ1 2026Apr 23, 2026
How to read this metric
An increase may signal higher investment in talent retention, while a decrease could indicate reduced reliance on equity incentives.
Detailed definition
This metric measures the expense recognized for equity-based awards granted to employees, excluding costs directly tied...
Peer comparison
Commonly reported as a non-GAAP adjustment or within operating expenses across most public companies.
Metric ID:
ibm_share_based_compensation_operatingHistorical Data
20 periods
| 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 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $225.00M | $242.00M | $254.00M | $234.00M | $254.00M | $251.00M | $248.00M | $268.00M | $288.00M | $286.00M | $290.00M | $320.00M | $316.00M | $330.00M | $345.00M | $401.00M | $424.00M | $430.00M | $430.00M | $503.00M |
| QoQ Change | — | +7.6% | +5.0% | -7.9% | +8.5% | -1.2% | -1.2% | +8.1% | +7.5% | -0.7% | +1.4% | +10.3% | -1.3% | +4.4% | +4.5% | +16.2% | +5.7% | +1.4% | +0.0% | +17.0% |
| YoY Change | — | — | — | — | +12.9% | +3.7% | -2.4% | +14.5% | +13.4% | +13.9% | +16.9% | +19.4% | +9.7% | +15.4% | +19.0% | +25.3% | +34.2% | +30.3% | +24.6% | +25.4% |
Range$225.00M – $503.00M
CAGR+18.5%
Avg YoY Growth+17.3%
Median YoY Growth+16.2%
Current Streak7 quarters growth
Share-Based Compensation (Operating) at Other Companies
Frequently Asked Questions
- What is International Business Machines's share-based compensation (operating)?
- International Business Machines (IBM) reported share-based compensation (operating) of $503.00M in Q1 2026.
- How has International Business Machines's share-based compensation (operating) changed year-over-year?
- International Business Machines's share-based compensation (operating) increased by 25.4% year-over-year, from $401.00M to $503.00M.
- What is the long-term trend for International Business Machines's share-based compensation (operating)?
- Over 4 years (2021 to 2025), International Business Machines's share-based compensation (operating) has grown at a 16.4% compound annual growth rate (CAGR), from $919.00M to $1.69B.
- What does share-based compensation (operating) mean?
- The recurring operating expense associated with equity-based compensation for employees.