Current Liabilities
Restructuring Reserve
International Business Machines Restructuring Reserve increased by 11.4% to $741M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Restructuring Reserve shows relatively stable performance with a 1.9% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase signals active cost-cutting or strategic transformation efforts. A decrease suggests the completion or winding down of restructuring initiatives.
Detailed definition
This represents the estimated liability for costs associated with formal restructuring plans, such as severance, facilit...
Peer comparison
Commonly monitored during periods of corporate transformation or industry consolidation.
Metric ID:
restructuring_reserveHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $701M | $725M | $665M | $741M |
| QoQ Change | — | +3.4% | -8.3% | +11.4% |
| YoY Change | — | +3.4% | -8.3% | +11.4% |
Range$665M – $741M
Avg YoY Growth+2.2%
Median YoY Growth+3.4%
Restructuring Reserve at Other Companies
Frequently Asked Questions
- What is International Business Machines's restructuring reserve?
- International Business Machines (IBM) reported restructuring reserve of $741M 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 1.9% compound annual growth rate (CAGR), from $701M to $741M.
- What does restructuring reserve mean?
- Funds set aside to cover the costs of planned organizational changes or downsizing.