{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-006218","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2023-04-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.886667+00:00","generated_at":"2026-06-16T23:59:01.297059+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"IBM Q1 revenue $14.3B (flat YoY); GAAP EPS $1.02, Non-GAAP $1.36; FY free cash flow target ~$10.5B","bullets":["Revenue $14.3B, up 0.4% as reported, +4.4% constant currency; Software +3%, Consulting +3%, Infrastructure -4%.","GAAP diluted EPS $1.02 (up 40% YoY); Non-GAAP operating EPS $1.36 (down 3% YoY).","Free cash flow $1.3B (up $0.1B); net cash from operations $3.8B (up $0.5B); returned $1.5B in dividends.","FY 2023 guidance: constant-currency revenue growth 3-5%; free cash flow about $10.5B, exceeding prior view."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-006218","json":"https://secwatch.observer/filing/0001558370-23-006218.json","markdown":"https://secwatch.observer/filing/0001558370-23-006218.md","text":"https://secwatch.observer/filing/0001558370-23-006218.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000155837023006218/0001558370-23-006218-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000155837023006218/ibm-20230419x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T23:59:01.297059+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":"5ce842c0830ac04f52a248efed7aa776dd1a0141","claim":"INTERNATIONAL BUSINESS MACHINES CORP reported first-quarter 2023 results: revenue $14.3 billion, net income $0.9B, EPS $1.02. Guidance reaffirmed.","evidence_excerpt":"executive officer. \"This gives us confidence in our current growth expectations for revenue and free cash flow for the year. ” First-Quarter Highlights ● Revenue − Revenue of $14.3 billion, up 0.4 percent, up 4.4 percent at constant currency − Software revenue up 3 percent, up 6 percent at constant currency − Consulting revenue up 3 percent, up 8 percent at","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/51143/000155837023006218/0001558370-23-006218-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first-quarter 2023"},{"label":"Revenue","value":"$14.3 billion"},{"label":"Net income","value":"$0.9B"},{"label":"EPS","value":"$1.02"},{"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"}