Key Highlights

  • IBM issued a letter to investors on July 14, 2026, outlining expected financial results for the quarter ended June 30, 2026.
  • The company disclosed non-GAAP financial measures alongside GAAP results, with reconciliations included in Exhibit 99.1.
  • Management’s rationale for using non-GAAP metrics was provided in Exhibit 99.2.
  • IBM’s investor relations website offers additional financial details and updates for shareholders.

IBM Releases Q2 2026 Earnings Preview

International Business Machines Corp (NYSE: IBM) disclosed preliminary financial results for its fiscal quarter ending June 30, 2026. The company issued a letter to investors on July 14, 2026, summarizing key performance metrics ahead of its official earnings report.

Non-GAAP Metrics Highlighted

IBM included non-GAAP financial measures in its investor update, emphasizing their utility for shareholders. The company provided reconciliations of these metrics to the most comparable GAAP figures, as outlined in the letter.

Management’s Rationale for Adjustments

The company stated these adjustments offer additional context for evaluating financial performance beyond standard accounting principles.

Investor Resources and Transparency

IBM directed shareholders to its investor relations website for further details on financial performance and corporate updates. The site includes comprehensive data on earnings, guidance, and strategic initiatives.

Regulatory Compliance and Disclosure

The company filed the update with the U.S. Securities and Exchange Commission, adhering to regulatory requirements under the Securities Exchange Act of 1934. The filing ensures transparency for investors assessing IBM’s quarterly results.

Focus on GAAP and Non-GAAP Alignment

IBM’s letter emphasized the alignment between GAAP and non-GAAP metrics, providing clarity on how each measure reflects operational performance. The company’s approach aims to balance regulatory compliance with investor-friendly disclosures.

Next Steps for Shareholders

The company’s investor relations portal remains a key resource for updates.

This article is for informational purposes only and does not constitute financial advice. Please consult a licensed financial adviser before making investment decisions.