Discontinued — last reported Q1 '20
Current Liabilities
Restructuring Reserve
International Business Machines Restructuring Reserve increased by 11.4% to $741.00M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Restructuring Reserve shows an upward trend with a 12.2% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalLower is better
VolatilityModerate
First reportedQ4 2015
Last reportedQ1 2020
How to read this metric
An increase suggests active cost-cutting or strategic realignment, which may lead to future margin expansion but indicates current operational friction.
Detailed definition
This liability captures the estimated costs associated with formal restructuring plans, such as severance packages, faci...
Peer comparison
Common in large financial institutions undergoing digital transformation or cost-rationalization programs.
Metric ID:
restructuring_reserveHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $524.00M | $725.00M | $665.00M | $741.00M |
| QoQ Change | — | +38.4% | -8.3% | +11.4% |
| YoY Change | — | +38.4% | -8.3% | +11.4% |
Range$524.00M – $741.00M
Avg YoY Growth+13.8%
Median YoY Growth+11.4%
Restructuring Reserve at Other Companies
Frequently Asked Questions
- What is International Business Machines's restructuring reserve?
- International Business Machines (IBM) reported restructuring reserve of $741.00M in Q4 2025.
- What is the long-term trend for International Business Machines's restructuring reserve?
- Over 3 years (2022 to 2025), International Business Machines's restructuring reserve has grown at a 12.2% compound annual growth rate (CAGR), from $524.00M to $741.00M.
- What does restructuring reserve mean?
- The estimated cost set aside for future business reorganization and downsizing activities.