{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-24-000033","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.562989+00:00","generated_at":"2026-05-31T17:36:52.136110+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"IBM Q2 rev $15.8B (+2%, +4% cc), GAAP EPS $1.96, raises FCF view to >$12B","bullets":["Revenue $15.8B (+2%, +4% cc); GAAP EPS $1.96 (+14%), operating EPS $2.43 (+11%).","Software revenue $6.7B (+7%, +8% cc) led by Red Hat +7% and Automation +15%; consulting -1%, infra +1%.","Gross margin expanded: GAAP 56.8% (+180bps), operating 57.8% (+190bps); pre-tax margin up 110/220bps.","Raised full-year free cash flow expectation to >$12B; YTD FCF $4.5B (+$1.1B YoY).","Generative AI book of business since watsonx launch now >$2B; CEO cites strong client demand."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-24-000033","json":"https://secwatch.observer/filing/0000051143-24-000033.json","markdown":"https://secwatch.observer/filing/0000051143-24-000033.md","text":"https://secwatch.observer/filing/0000051143-24-000033.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000033/0000051143-24-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000033/ibm-20240724.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T17:36:52.136110+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"}