Purchase Price Adjustments
International Business Machines Purchase Price Adjustments decreased by 213.3% to -$17.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 342.9%, from $7.00M to -$17.00M. Over 3 years (FY 2021 to FY 2024), Purchase Price Adjustments shows a downward trend with a 201.8% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
How to read this metric
Frequent or large adjustments may indicate poor initial valuation or integration challenges, while stability suggests disciplined M&A execution.
Detailed definition
Represents the net changes to the carrying value of goodwill resulting from purchase price allocations, measurement peri...
Peer comparison
Commonly reported by large-cap firms with active M&A strategies, often found in the notes to consolidated financial statements.
other_goodwill_purchase_accounting_adjustmentsHistorical Data
| 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 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | -$12.00M | $3.00M | $5.00M | -$31.00M | -$90.00M | -$39.00M | $0.00 | $6.00M | -$7.00M | $0.00 | -$14.00M | -$4.00M | -$7.00M | -$37.00M | -$7.00M | $7.00M | $15.00M | -$17.00M |
| QoQ Change | — | +125.0% | +66.7% | -720.0% | -190.3% | +56.7% | +100.0% | — | -216.7% | +100.0% | — | +71.4% | -75.0% | -428.6% | +81.1% | +200.0% | +114.3% | -213.3% |
| YoY Change | — | — | — | — | -650.0% | <-999% | -100.0% | +119.4% | +92.2% | +100.0% | — | -166.7% | +0.0% | — | +50.0% | +275.0% | +314.3% | -342.9% |
Business Segments
| Segment | Q1 '24 | Q2 '24 | Q3 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 |
|---|---|---|---|---|---|---|---|---|
| Consulting | $0.00 | $0.00 | -$3.00M | $2.50M | $2.50M | $2.50M | $2.50M | -$18.00M |
| Infrastructure | $0.00 | -$1.00M | — | $0.00 | $0.00 | $0.00 | $0.00 | $1.00M |
| Software | -$4.00M | -$5.00M | -$35.00M | -$2.00M | -$2.00M | -$2.00M | -$2.00M | $1.00M |
| Other | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | -$4.00M | -$7.00M | -$37.00M | $7.00M | $15.00M | — | — | -$17.00M |
Purchase Price Adjustments at Other Companies
Frequently Asked Questions
- What is International Business Machines's purchase price adjustments?
- International Business Machines (IBM) reported purchase price adjustments of -$17.00M in Q1 2026.
- How has International Business Machines's purchase price adjustments changed year-over-year?
- International Business Machines's purchase price adjustments decreased by 342.9% year-over-year, from $7.00M to -$17.00M.
- What is the long-term trend for International Business Machines's purchase price adjustments?
- Over 3 years (2021 to 2024), International Business Machines's purchase price adjustments has grown at a 201.8% compound annual growth rate (CAGR), from $2.00M to -$55.00M.
- What does purchase price adjustments mean?
- Adjustments made to the recorded value of goodwill after an acquisition is finalized.