{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-25-000018","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2025-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.041495+00:00","generated_at":"2026-05-24T22:51:12.546987+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"IBM revises Software and Consulting revenue categories starting Q1 2025, recasts historical data","bullets":["Software now reports Hybrid Cloud, Automation (includes HashiCorp), Data, and Transaction Processing.","Consulting now reports Strategy and Technology and Intelligent Operations, replacing prior categories.","Recast historical segment revenue for 2023 and 2024 provided; no impact on consolidated results.","Changes reflect market opportunities and portfolio alignment; 2025 guidance already incorporates new categories.","Former Security revenue categories dissolved into Automation, Data, and Transaction Processing."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-25-000018","json":"https://secwatch.observer/filing/0000051143-25-000018.json","markdown":"https://secwatch.observer/filing/0000051143-25-000018.md","text":"https://secwatch.observer/filing/0000051143-25-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114325000018/0000051143-25-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114325000018/ibm-20250312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-24T22:51:12.546987+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"}