Other
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate
International Business Machines Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate increased by 4.5% to 4.6% in Q4 2025 compared to the prior quarter.
Analysis
StatementCash Flow Statement
SectionOther
CategoryOther
SignalContext dependent
VolatilityStable
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
Changes in this rate reflect broader macroeconomic interest rate environments and impact option valuation.
Detailed definition
The interest rate on risk-free government securities used as an input in valuation models for employee stock options. Th...
Peer comparison
Standard disclosure in the footnotes of financial statements for all public companies.
Metric ID:
other_share_based_compensation_arrangement_by_share_base_87d3a4Historical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | 2% | 4.2% | 4.4% | 4.6% |
| QoQ Change | — | +110.0% | +4.8% | +4.5% |
| YoY Change | — | +110.0% | +4.8% | +4.5% |
Range2% – 4.6%
Avg YoY Growth+39.8%
Median YoY Growth+4.8%
Current Streak3+ quarters growth
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate at Other Companies
Frequently Asked Questions
- What is International Business Machines's share based compensation arrangement by share based payment award fair value assumptions risk free interest rate?
- International Business Machines (IBM) reported share based compensation arrangement by share based payment award fair value assumptions risk free interest rate of 4.6% in Q4 2025.
- What does share based compensation arrangement by share based payment award fair value assumptions risk free interest rate mean?
- The interest rate used to value employee stock options based on the expected life of the award.