Other
Unrecorded Unconditional Purchase Obligation
International Business Machines Unrecorded Unconditional Purchase Obligation decreased by 36.7% to $314M in Q4 2025 compared to the prior quarter. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2024
Last reportedQ4 2025Feb 24, 2026
How to read this metric
An increase signals higher future capital or operational spending requirements, potentially impacting future liquidity.
Detailed definition
Contractual commitments to purchase goods or services that are unconditional but have not yet been recognized as liabili...
Peer comparison
Disclosed in the commitments and contingencies section of financial filings for most large-scale enterprises.
Metric ID:
unrecorded_purchase_obligationHistorical Data
2 periods
| Q4 '24 | Q4 '25 | |
|---|---|---|
| Value | $496M | $314M |
| QoQ Change | — | -36.7% |
| YoY Change | — | -36.7% |
Range$314M – $496M
Avg YoY Growth-36.7%
Median YoY Growth-36.7%
Unrecorded Unconditional Purchase Obligation at Other Companies
Frequently Asked Questions
- What is International Business Machines's unrecorded unconditional purchase obligation?
- International Business Machines (IBM) reported unrecorded unconditional purchase obligation of $314M in Q4 2025.
- What does unrecorded unconditional purchase obligation mean?
- Future spending commitments that are legally binding but not yet on the balance sheet.