Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate

International Business Machines Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate decreased by 29.7% to 2.6% in Q4 2025 compared to the prior quarter. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementCash Flow Statement

SectionOther

CategoryOther

SignalHigher is better

VolatilityStable

First reportedQ4 2022

Last reportedQ4 2025Feb 24, 2026

How to read this metric

Higher dividend yields generally decrease the fair value of stock options, lowering compensation expense.

Detailed definition

The estimated annual dividend yield used in valuation models to determine the fair value of employee stock options. This...

Peer comparison

Standard disclosure in the footnotes of financial statements for all public companies.

Metric ID: other_share_based_compensation_arrangement_by_share_base_c66307

Historical Data

4 periods

	Q4 '22	Q4 '23	Q4 '24	Q4 '25
Value	5.3%	5%	3.7%	2.6%
QoQ Change	—	-5.7%	-26.0%	-29.7%
YoY Change	—	-5.7%	-26.0%	-29.7%

Range2.6% – 5.3%

Avg YoY Growth-20.5%

Median YoY Growth-26.0%

Current Streak3+ quarters decline

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Frequently Asked Questions

What is International Business Machines's share based compensation arrangement by share based payment award fair value assumptions expected dividend rate?: International Business Machines (IBM) reported share based compensation arrangement by share based payment award fair value assumptions expected dividend rate of 2.6% in Q4 2025.
What does share based compensation arrangement by share based payment award fair value assumptions expected dividend rate mean?: The expected annual dividend rate used to calculate the fair value of employee stock options.