---
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"
generated_at: "2026-06-05T15:58:34.819195+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# IBM Updates Reporting Segments with Weather Company Divestiture and Security Services Move to Consulting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-027204
- JSON: https://secwatch.observer/filing/0001104659-24-027204.json
- Plain text: https://secwatch.observer/filing/0001104659-24-027204.txt

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