{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-25-000048","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2025-07-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.127978+00:00","generated_at":"2026-05-18T03:48:42.019606+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"IBM Q2 revenue $17.0B (+8% YoY); raises FY free cash flow outlook to >$13.5B","bullets":["GAAP diluted EPS $2.31, operating EPS $2.80; pre-tax margin 15.3% GAAP, 18.8% operating.","Software revenue $7.4B (+10% YoY); Red Hat up 16%; Consulting $5.3B (+3%); Infrastructure $4.1B (+14%).","Year-to-date free cash flow $4.8B; Q2 FCF $2.8B (+$0.2B YoY).","Generative AI book of business exceeds $7.5B; expects FY constant-currency revenue growth at least 5%.","Quarterly dividend $1.68/share, payable Sept. 10 to holders of record Aug. 8."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-25-000048","json":"https://secwatch.observer/filing/0000051143-25-000048.json","markdown":"https://secwatch.observer/filing/0000051143-25-000048.md","text":"https://secwatch.observer/filing/0000051143-25-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114325000048/0000051143-25-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114325000048/ibm-20250723.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T03:48:42.019606+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"}