{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-24-000043","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-10-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.773961+00:00","generated_at":"2026-05-30T11:14:08.332769+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"IBM Q3: Op EPS $2.30, revenue $15B +1%; Software +10%, Red Hat +14%; FCF >$12B FY guide","bullets":["Revenue $15.0B (+1%, +2% cc); GAAP EPS -$0.34 (incl $2.7B pension charge), Op EPS $2.30 (+5%).","Software $6.5B (+10%) led by Red Hat +14%, Automation +13%; Consulting flat, Infra -7%.","Free cash flow Q3 $2.1B, YTD $6.6B; FY guide >$12B FCF; $1.5B returned via dividends in Q3.","GenAI book of business >$3B, up >$1B QoQ; Q4 constant currency growth expected consistent with Q3.","Gross margin GAAP 56.3% (+190bps), Op 57.5% (+210bps); operating margin expanded."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-24-000043","json":"https://secwatch.observer/filing/0000051143-24-000043.json","markdown":"https://secwatch.observer/filing/0000051143-24-000043.md","text":"https://secwatch.observer/filing/0000051143-24-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000043/0000051143-24-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114324000043/ibm-20241023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T11:14:08.332769+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"}