International Business Machines Corporation filed a current report on Form 8-K on October 21, 2026, disclosing its financial results for the period ended September 30, 2026, through a press release furnished as Exhibit 99.1.

Key Highlights

  • Reporting period: Financial results cover the period ended September 30, 2026.
  • Press release date: The earnings release is dated October 21, 2026, and is filed as Exhibit 99.1.
  • Non-GAAP disclosures: The filing states the company disclosed non-GAAP financial measures in the press release, with reconciliations to the most directly comparable GAAP measures included in Exhibit 99.1.
  • Non-GAAP rationale: Management's rationale for use of non-GAAP measures is included separately as Exhibit 99.2.
  • Furnished, not filed: The filing states that the information in Item 2.02, including Exhibits 99.1 and 99.2, "is being furnished with the Commission and shall not be deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934."
  • Signed by: The report was signed by Nicolás A. Fehring, Vice President and Controller, on October 21, 2026.

IBM Furnishes Third-Quarter 2026 Earnings Release and Non-GAAP Metrics

International Business Machines Corporation (NYSE:IBM) submitted a Form 8-K to the U.S. Securities and Exchange Commission on October 21, 2026, under Item 2.02 (Results of Operations and Financial Condition). According to the filing, the registrant's press release dated October 21, 2026, covers financial results for the period ended September 30, 2026, and includes consolidated financial statements for that same period.

The filing states that the company disclosed certain non-GAAP financial information in the attached press release, noting that "management believes provides useful information to investors." Reconciliations of those non-GAAP measures to the most directly comparable GAAP measures are included in Exhibit 99.1, while the rationale for management's use of non-GAAP measures is contained in Exhibit 99.2. The filing explicitly notes that both exhibits are being furnished to, not filed with, the Commission and are not deemed "filed" under Section 18 of the Securities Exchange Act of 1934.

The report was signed by Nicolás A. Fehring, identified in the filing as Vice President and Controller of the registrant. IBM's capital stock is listed on the New York Stock Exchange under the trading symbol IBM, and the company also lists numerous debt securities on the New York Stock Exchange under various trading symbols as detailed in the filing's registered-securities table.

What Was Disclosed

IBM filed an 8-K on October 21, 2026, furnishing its earnings press release and non-GAAP financial metrics for the quarter ended September 30, 2026, as Exhibits 99.1 and 99.2. The items are furnished, not filed, with the Commission.