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Increase (Decrease) in Retirement Related Assets and Liabilities

International Business Machines Increase (Decrease) in Retirement Related Assets and Liabilities remained flat by 0.0% to $12.5M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 118.9%, from -$66.25M to $12.5M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Retirement Related Assets and Liabilities shows an upward trend with a -53.2% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalHigher is better
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025Feb 24, 2026

How to read this metric

An increase in liabilities or decrease in assets may signal a need for higher future cash contributions to pension plans.

Detailed definition

Tracks the net change in assets and liabilities associated with employee retirement plans, such as pension and post-reti...

Peer comparison

Commonly reported in cash flow statements for companies with defined benefit plans; comparable to 'pension contributions' or 'change in retirement liabilities' at peers.

Metric ID: other_increase_decrease_in_retirement_related_assets_and_e4d61a

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value-$1.04B-$331M$462M-$265M$50M
YoY Change+68.1%+239.6%-157.4%+118.9%
Range-$1.04B$462M
CAGR-53.2%
Avg YoY Growth+67.3%
Median YoY Growth+93.5%

Frequently Asked Questions

What is International Business Machines's increase (decrease) in retirement related assets and liabilities?
International Business Machines (IBM) reported increase (decrease) in retirement related assets and liabilities of $12.5M in Q4 2025.
How has International Business Machines's increase (decrease) in retirement related assets and liabilities changed year-over-year?
International Business Machines's increase (decrease) in retirement related assets and liabilities increased by 118.9% year-over-year, from -$66.25M to $12.5M.
What is the long-term trend for International Business Machines's increase (decrease) in retirement related assets and liabilities?
Over 4 years (2021 to 2025), International Business Machines's increase (decrease) in retirement related assets and liabilities has grown at a -53.2% compound annual growth rate (CAGR), from -$1.04B to $50M.
What does increase (decrease) in retirement related assets and liabilities mean?
The net change in the company's retirement-related financial obligations and assets.