{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-26-000036","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2026-04-22T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.612216+00:00","generated_at":"2026-05-15T04:57:43.518037+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"IBM Q1 revenue $15.9B (+9% YoY); EPS $1.28 GAAP, $1.91 non-GAAP; dividend raised to $1.69","bullets":["Revenue $15.9B, up 9% (6% cc); Software +11%, Consulting +4%, Infrastructure +15%.","GAAP EPS $1.28, up 14%; Operating (non-GAAP) EPS $1.91, up 19%; gross margins expanded.","Free cash flow $2.2B, up $0.3B YoY; net cash from ops $5.2B.","FY 2026 guidance: constant currency revenue growth >5%; FCF expected to increase ~$1B YoY.","Quarterly dividend increased to $1.69/share, payable June 10; 31st consecutive annual increase."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-26-000036","json":"https://secwatch.observer/filing/0000051143-26-000036.json","markdown":"https://secwatch.observer/filing/0000051143-26-000036.md","text":"https://secwatch.observer/filing/0000051143-26-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000036/0000051143-26-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000036/ibm-20260422.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T04:57:43.518037+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":[{"claim_id":"81f953eed270f48dc4b86f7fb358f5eefb32bc4e","claim":"INTERNATIONAL BUSINESS MACHINES CORP updated its the period ended March 31, 2026 guidance (reaffirmed).","evidence_excerpt":"The registrant’s press release dated April 22, 2026, regarding its financial results for the period ended March 31, 2026, including consolidated financial statements for the period ended March 31, 2026, is Exhibit 99.1 of this Form 8-K.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000036/0000051143-26-000036-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the period ended March 31, 2026"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}