{"schema_version":"secwatch.filing_event.v1","accession":"0000051143-26-000077","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2026-07-22T20:10:24+00:00","discovered_at":"2026-07-22T20:11:00.322206+00:00","generated_at":"2026-07-22T20:11:22.746567+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"IBM Q2 GAAP EPS $2.27, revenue $17.2B down 1% YoY; guides 4-5% constant currency growth","bullets":["GAAP revenue $17.2B (-1% YoY); GAAP diluted EPS $2.27 (-2% YoY); operating EPS $2.93 (+5% YoY).","Software revenue $7.8B (+5%) led by Red Hat (+11%) and Data (+19%); Infrastructure down 7% (IBM Z -42%).","Q2 free cash flow $2.5B (-$0.3B YoY); first-half FCF $4.8B flat; dividend $1.69/share payable Sep 10.","Full-year guidance: constant currency revenue growth 4-5%; FCF increase ~$1B YoY; improved pre-tax margin.","IBM invested $10.5B in acquisitions YTD; Distributed Infrastructure backlog ~$500M."],"urls":{"canonical":"https://secwatch.observer/filing/0000051143-26-000077","json":"https://secwatch.observer/filing/0000051143-26-000077.json","markdown":"https://secwatch.observer/filing/0000051143-26-000077.md","text":"https://secwatch.observer/filing/0000051143-26-000077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000077/0000051143-26-000077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000077/ibm-20260722.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-22T20:11:22.746567+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"}