Other
Derivative, Excluded Component, Gain (Loss), Recognized in Earnings
International Business Machines Derivative, Excluded Component, Gain (Loss), Recognized in Earnings decreased by 350.0% to -$10M in Q1 2026 compared to the prior quarter. Over 4 years (FY 2021 to FY 2025), Derivative, Excluded Component, Gain (Loss), Recognized in Earnings shows a downward trend with a -29.3% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2021
Last reportedQ1 2026Apr 23, 2026
How to read this metric
Minimal impact is generally preferred to ensure the primary hedge relationship remains the dominant driver of results.
Detailed definition
The gain or loss recognized in earnings related to the components of a derivative instrument that were excluded from the...
Peer comparison
Standard for sophisticated treasury departments managing complex derivative portfolios.
Metric ID:
other_derivative_excluded_component_gain_loss_recognized_757d2eHistorical 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 | $5M | $5M | $8M | $3M | $6M | $19M | $36M | $28M | $32M | $21M | $17M | $8M | $6M | $11M | $6M | $0 | -$2M | $4M | $4M | -$10M |
| QoQ Change | — | +0.0% | +60.0% | -62.5% | +100.0% | +216.7% | +89.5% | -22.2% | +14.3% | -34.4% | -19.0% | -52.9% | -25.0% | +83.3% | -45.5% | -100.0% | — | +300.0% | +0.0% | -350.0% |
| YoY Change | — | — | — | — | +20.0% | +280.0% | +350.0% | +833.3% | +433.3% | +10.5% | -52.8% | -71.4% | -81.3% | -47.6% | -64.7% | -100.0% | -133.3% | -63.6% | -33.3% | — |
Range-$10M – $36M
CAGR+15.7%
Avg YoY Growth+85.3%
Median YoY Growth-47.6%
Derivative, Excluded Component, Gain (Loss), Recognized in Earnings at Other Companies
Frequently Asked Questions
- What is International Business Machines's derivative, excluded component, gain (loss), recognized in earnings?
- International Business Machines (IBM) reported derivative, excluded component, gain (loss), recognized in earnings of -$10M in Q1 2026.
- What is the long-term trend for International Business Machines's derivative, excluded component, gain (loss), recognized in earnings?
- Over 4 years (2021 to 2025), International Business Machines's derivative, excluded component, gain (loss), recognized in earnings has grown at a -29.3% compound annual growth rate (CAGR), from $24M to $6M.
- What does derivative, excluded component, gain (loss), recognized in earnings mean?
- Earnings impact from parts of a derivative contract not included in the primary hedge effectiveness test.