{"filing":{"accession_number":"0000051143-26-000070","cik":"0000051143","ticker":"IBM","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","form":"8-K","filing_date":"2026-07-14","report_date":null,"primary_document":"ibm-20260714.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/51143/000005114326000070/ibm-20260714.htm"},"events":[{"id":17730,"run_id":15895,"accession_number":"0000051143-26-000070","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.97,"summary":"IBM disclosed selected preliminary financial results for Q2 2026 via CEO letter on July 14, 2026, including revenue of $17.2 billion (up 1%), gross profit margins, pre-tax income margins, cash flow metrics, and diluted EPS of $2.27 GAAP and $2.93 non-GAAP, with a scheduled earnings conference call for July 22, 2026.","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-07-14","form":"8-K","submitted_at":null,"items":[{"id":16312,"accession_number":"0000051143-26-000070","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"IBM disclosed selected preliminary financial results for Q2 2026 via a letter from CEO Arvind Krishna on July 14, 2026, including revenue ($17.2B, up 1%), gross profit margins, pre-tax income margins, cash flow metrics, and diluted EPS ($2.27 GAAP, $2.93 non-GAAP). The filing explicitly states \"we are releasing selected preliminary second-quarter 2026 financial results\" and includes reconciliations of non-GAAP measures to GAAP, with a scheduled earnings conference call for July 22, 2026. This is a classic earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T11:03:41.523974+00:00","company_name":"","ticker":null,"filing_date":""},{"id":16313,"accession_number":"0000051143-26-000070","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"IBM disclosed selected preliminary second-quarter 2026 financial results in a letter from CEO Arvind Krishna, including revenue of $17.2 billion (up 1%), gross profit margins, pre-tax income margins, cash flow metrics, and diluted EPS of $2.27 GAAP and $2.93 operating (non-GAAP). The exhibits include reconciliation tables and non-GAAP metrics explanations. This is a classic earnings release disclosure, typically classified under Item 2.02, and is material to investors assessing quarterly performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T11:03:41.523974+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":16312,"accession_number":"0000051143-26-000070","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"IBM disclosed selected preliminary financial results for Q2 2026 via a letter from CEO Arvind Krishna on July 14, 2026, including revenue ($17.2B, up 1%), gross profit margins, pre-tax income margins, cash flow metrics, and diluted EPS ($2.27 GAAP, $2.93 non-GAAP). The filing explicitly states \"we are releasing selected preliminary second-quarter 2026 financial results\" and includes reconciliations of non-GAAP measures to GAAP, with a scheduled earnings conference call for July 22, 2026. This is a classic earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T11:03:41.523974+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-07-14"},{"id":16313,"accession_number":"0000051143-26-000070","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"IBM disclosed selected preliminary second-quarter 2026 financial results in a letter from CEO Arvind Krishna, including revenue of $17.2 billion (up 1%), gross profit margins, pre-tax income margins, cash flow metrics, and diluted EPS of $2.27 GAAP and $2.93 operating (non-GAAP). The exhibits include reconciliation tables and non-GAAP metrics explanations. This is a classic earnings release disclosure, typically classified under Item 2.02, and is material to investors assessing quarterly performance.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-14T11:03:41.523974+00:00","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","ticker":"IBM","filing_date":"2026-07-14"}]}