---
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"
generated_at: "2026-05-24T22:51:12.546987+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# IBM revises Software and Consulting revenue categories starting Q1 2025, recasts historical data

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000051143-25-000018
- JSON: https://secwatch.observer/filing/0000051143-25-000018.json
- Plain text: https://secwatch.observer/filing/0000051143-25-000018.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.