{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-24-000015","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-03-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.640773+00:00","generated_at":"2026-06-04T16:07:57.924494+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"low","headline":"IBM updates reportable segments; recast 2022-2023 data posted, no specifics in filing","bullets":["Segment change effective Q1 2024; no change to consolidated results.","Recast historical segment financials for 2022 and 2023 posted on IBM investor site.","Non-GAAP reconciliations included in the exhibit; specific figures not provided in filing text."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-24-000015","json":"https://secwatch.observer/filing/0000051143-24-000015.json","markdown":"https://secwatch.observer/filing/0000051143-24-000015.md","text":"https://secwatch.observer/filing/0000051143-24-000015.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000015/0000051143-24-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000015/ibm-20240318.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T16:07:57.924494+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}