{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-027204","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2024-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.640572+00:00","generated_at":"2026-06-05T15:58:34.819195+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"IBM Updates Reporting Segments with Weather Company Divestiture and Security Services Move to Consulting","bullets":["IBM completed divestiture of Weather Company assets on Jan 31, 2024, moving from Software to Other – divested businesses.","Security Services realigned from Software segment to Consulting segment to better capture security services market opportunity.","Stock-based compensation and net interest expense allocations removed from segment profitability for improved transparency.","Changes take effect in Q1 2024; recast segment financials for 2022-2023 expected by end of March.","Consolidated results remain unchanged; segment updates better align portfolio to hybrid cloud and AI strategy."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-027204","json":"https://secwatch.observer/filing/0001104659-24-027204.json","markdown":"https://secwatch.observer/filing/0001104659-24-027204.md","text":"https://secwatch.observer/filing/0001104659-24-027204.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000110465924027204/0001104659-24-027204-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000110465924027204/tm247131d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T15:58:34.819195+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"}