Other

Interest expense and penalties, net (benefit)/charge recognized

International Business Machines Interest expense and penalties, net (benefit)/charge recognized remained flat by 0.0% to -$33.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 147.9%, from $70.50M to -$33.75M. Over 4 years (FY 2021 to FY 2025), Interest expense and penalties, net (benefit)/charge recognized shows a downward trend with a 1.9% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2018
Last reportedQ4 2025Feb 24, 2026

How to read this metric

Lower values are better as they indicate fewer penalties and lower interest costs associated with tax disputes.

Detailed definition

This metric tracks the net interest and penalties accrued or reversed related to uncertain tax positions. It reflects th...

Peer comparison

Standard disclosure required under tax accounting standards for uncertain tax positions.

Metric ID: other_unrecognized_tax_benefits_income_tax_penalties_and_696650

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$125.00M$185.00M$379.00M$282.00M-$135.00M
YoY Change+48.0%+104.9%-25.6%-147.9%
Range-$135.00M$379.00M
CAGR+1.9%
Avg YoY Growth-5.2%
Median YoY Growth+11.2%
Current Streak2 years decline

Interest expense and penalties, net (benefit)/charge recognized at Other Companies

Frequently Asked Questions

What is International Business Machines's interest expense and penalties, net (benefit)/charge recognized?
International Business Machines (IBM) reported interest expense and penalties, net (benefit)/charge recognized of -$33.75M in Q4 2025.
How has International Business Machines's interest expense and penalties, net (benefit)/charge recognized changed year-over-year?
International Business Machines's interest expense and penalties, net (benefit)/charge recognized decreased by 147.9% year-over-year, from $70.50M to -$33.75M.
What is the long-term trend for International Business Machines's interest expense and penalties, net (benefit)/charge recognized?
Over 4 years (2021 to 2025), International Business Machines's interest expense and penalties, net (benefit)/charge recognized has grown at a 1.9% compound annual growth rate (CAGR), from $125.00M to -$135.00M.
What does interest expense and penalties, net (benefit)/charge recognized mean?
The net interest and penalties recognized for uncertain tax positions.