Discontinued — last reported Q1 '18

Other Income & Expense

Retirement Related Income (Expense)

International Business Machines Retirement Related Income (Expense) increased by 69.2% to -$4.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 99.1%, from -$466.00M to -$4.00M. Over 4 years (FY 2021 to FY 2025), Retirement Related Income (Expense) shows a downward trend with a -52.5% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalHigher is better
VolatilityModerate
First reportedQ1 2015
Last reportedQ1 2018

How to read this metric

Income improves net earnings, while expense reduces them, reflecting the underlying performance of pension plan assets and actuarial assumptions.

Detailed definition

This captures the non-operating components of retirement benefit costs, such as interest costs on pension obligations, e...

Peer comparison

Reported by companies with significant defined benefit pension obligations.

Metric ID: is_ibm_retirement_related_income_expense

Historical Data

19 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25
Value$328.00M$328.00M$283.00M$202.00M$192.00M$6.06B$92.00M$5.00M-$1.00M$12.00M$23.00M-$96.00M-$98.00M-$2.80B-$466.00M-$23.00M-$25.00M-$13.00M-$4.00M
QoQ Change+0.0%-13.7%-28.6%-5.0%>999%-98.5%-94.6%-120.0%>999%+91.7%-517.4%-2.1%<-999%+83.3%+95.1%-8.7%+48.0%+69.2%
YoY Change-41.5%>999%-67.5%-97.5%-100.5%-99.8%-75.0%<-999%<-999%<-999%<-999%+76.0%+74.5%+99.5%+99.1%
Range-$2.80B$6.06B
CAGR-62.4%
Avg YoY Growth<-999%
Median YoY Growth-75.0%
Current Streak2 quarters growth

Frequently Asked Questions

What is International Business Machines's retirement related income (expense)?
International Business Machines (IBM) reported retirement related income (expense) of -$4.00M in Q4 2025.
How has International Business Machines's retirement related income (expense) changed year-over-year?
International Business Machines's retirement related income (expense) increased by 99.1% year-over-year, from -$466.00M to -$4.00M.
What is the long-term trend for International Business Machines's retirement related income (expense)?
Over 4 years (2021 to 2025), International Business Machines's retirement related income (expense) has grown at a -52.5% compound annual growth rate (CAGR), from $1.28B to -$65.00M.
What does retirement related income (expense) mean?
The non-operating financial impact of pension and retirement benefit plans.