IBM: Financial results · Company disclosure

Item 2.02. Results of Operations and Financial Condition. On July 14, 2026, International Business Machines Corporation (the “company”) issued a letter to IBM investors providing certain information regarding its expected financial results for the fiscal quarter ended June 30, 2026. The text of the letter is furnished herewith as Exhibit 99.1. In an effort to provide investors with additional information regarding the company’s results as determined by generally accepted accounting principles (GAAP), the company has disclosed in the attached letter certain non-GAAP information which management believes provides useful information to investors. Reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the letter, which is Exhibit 99.1 to this Form 8-K. The rationale for management’s use of non-GAAP measures is included in Exhibit 99.2 to this Form 8-K. Item 7.01. Regulation FD Disclosure. The information contained in Item 2.02 of this Current Report on Form 8-K is hereby incorporated by reference into this Item 7.01. The information in Item 2.02 and Item 7.01, including the corresponding Exhibits 99.1 and 99.2, are being furnished with the Commission and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934. Item 9.01. Financial Statements and Exhibits. (d) Exhibits The following exhibits are being furnished as part of this report: Exhibit No. Description of Exhibit 99.1 Letter to IBM Investors , dated July 1 4, 2026 99.2 Non-GAAP Metrics The following exhibit is being filed as part of this report: Exhibit No. Description of Exhibit 104 Cover Page Interactive Data File (embedded within the Inline XBRL Document) IBM’s web s