INTERNATIONAL BUSINESS MACHINES CORP 8-K

What Happened
On July 14, 2026, International Business Machines Corporation (IBM) filed a Form 8‑K to furnish a letter to investors (Exhibit 99.1) disclosing certain expected financial results for the fiscal quarter ended June 30, 2026. The letter includes non‑GAAP measures and reconciliations to the most directly comparable GAAP measures; IBM’s rationale for using those non‑GAAP metrics is provided as Exhibit 99.2. The filing also includes Regulation FD disclosure and an Inline XBRL cover page (Exhibit 104).

Key Details

• Filing date: July 14, 2026. Quarter covered: fiscal quarter ended June 30, 2026.
• Exhibit 99.1: Letter to investors with IBM’s expected quarterly results and non‑GAAP-to‑GAAP reconciliations.
• Exhibit 99.2: Rationale for management’s use of non‑GAAP measures.
• Regulation FD disclosure included to ensure fair public disclosure of the information.

Why It Matters
This 8‑K gives investors advance detail on IBM’s expected quarterly results and the company’s presentation of non‑GAAP metrics, which can influence how revenue, earnings and other performance measures are interpreted before formal GAAP results are released. Retail investors should review the reconciliations in Exhibit 99.1 to understand differences between IBM’s non‑GAAP metrics and the comparable GAAP figures.