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International Business Machines IBM Accrual adjustments to reflect actual experience

Accrual adjustments to reflect actual experience at other companies

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-$2.1M
International Business Machines logo
International Business MachinesIBM
$0-100%
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$31K-66.8%
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$1.24M+839%

Other financials

Income statement

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Revenue$15.9B+9.5%
Gross profit$9.9B-0.7%
Net income$1.2B+15.3%
EPS (diluted)$2.27-1.7%

Balance sheet

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Cash & equivalents$10.9B-2.7%
Total debt$77.4B+4.9%
Total equity$33.0B+22.7%
Total assets$156.23B+7.3%

Cash flow

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Operating cash flow$2.6B+52.7%
CapEx-$975.0M-564%
Free cash flow$1.6B+8.8%

Valuation

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Market cap$222.27B-5.4%
Enterprise value$288.76B+0.3%

Profitability

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Gross margin58.4%+1.3pp
Net margin15.6%+6.9pp
FCF margin18.7%-1.3pp

Returns & leverage

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Return on equity35.9%+14.1pp
Debt / equity2.3×-0.4×
Current ratio0.8×-0.2×

Where this comes from

Reported directly by International Business Machines in its filing.

Tagged under the XBRL concept us-gaap:StandardProductWarrantyAccrualPreexistingIncreaseDecrease.

The source filing: International Business Machines’s 10-Q, filed April 23, 2026.

Filed
Apr 23, 2026, 6:22 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000051143-26-000038
($ in millions)20262025
Balance at January 1$95$76
Current-period accruals1916
Accrual adjustments to reflect actual experience014
Charges incurred(22)(21)
Balance at March 31$93$85

Item 1. Consolidated Financial Statements (Unaudited)

FAQ

What is International Business Machines's accrual adjustments to reflect actual experience?
International Business Machines (IBM) reported accrual adjustments to reflect actual experience of $0 in Q1 2026.
How has International Business Machines's accrual adjustments to reflect actual experience changed year-over-year?
International Business Machines's accrual adjustments to reflect actual experience decreased by 100.0% year-over-year, from $14M to $0.
What does accrual adjustments to reflect actual experience mean?
Adjustments made to existing warranty accruals to reflect changes in historical experience, such as higher-than-expected failure rates or changes in repair costs. This metric captures the variance between estimated and actual warranty obligations. It is a key indicator of the accuracy of management's quality control forecasting.

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