IBM 2026年季度报告

Smaller reporting company☐Emerging growth company☐ Index Part I - Financial Information: Item 1. Consolidated Financial Statements (Unaudited):Consolidated Income Statement for the three and six months ended June 30, 2026 and 20253Consolidated Statement of Comprehensive Income for the three and six months ended June 30, 2026 and 20254Consolidated Balance Sheet at June 30, 2026 and December 31, 20255Consolidated Statement of Cash Flows for the six months ended June 30, 2026 and 20257Consolidated Statement of Equity for the three and six months ended June 30, 2026 and 20258Notes to Consolidated Financial Statements10Item 2. Management’s Discussion and Analysis of Results of Operations and Financial Condition45Item 4. Controls and Procedures74Part II - Other Information:Item 1. Legal Proceedings75Item 2. Unregistered Sales of Equity Securities and Use of Proceeds and Issuer Repurchases of Equity Securities75Item 5. Other Information75Item 6. Exhibits76 INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME(UNAUDITED) INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED BALANCE SHEET(UNAUDITED) ASSETS INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED BALANCE SHEET – (CONTINUED)(UNAUDITED) LIABILITIES AND EQUITY INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED STATEMENT OF CASH FLOWS(UNAUDITED) INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED STATEMENT OF EQUITY(UNAUDITED) INTERNATIONAL BUSINESS MACHINES CORPORATIONAND SUBSIDIARY COMPANIESCONSOLIDATED STATEMENT OF EQUITY – (CONTINUED)(UNAUDITED) Table of Contents Notes to Consolidated Financial Statements 11. Basis of Presentation: The accompanying Consolidated Financial Statements and footnotes of the International Business Machines Corporation (IBM orthe company) have been prepared in accordance with accounting principles generally accepted in the United States of America(GAAP). The financial statements and footnotes are unaudited. In the opinion of the company’s management, these statements includeall adjustments, which are only of a normal recurring nature, necessary to present a fair statement of the company’s results ofoperations, financial position and cash flows. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions thataffect the amount of assets, liabilities, revenue, costs, expenses and other comprehensive income/(loss) that are reported in theConsolidated Financial Statements and accompanying disclosures. These estimates are based on management’s best knowledge ofcurrent events, historical experience, actions that the company may undertake in the future and on various other assumptions that arebelieved to be reasonable under the circumstances. As a result, actual results may be different from these estimates. Noncontrolling interest amounts, included as a reduction within other (income) and expense in the Consolidated IncomeStatement, were not material to the consolidated results for the periods presented. Interim results are not necessarily indicative of financial results for a full year. The information included in this Form 10-Q shouldbe read in conjunction with the company’s 2025 Annual Report. Within the financial statements and tables presented, certain columns and rows may not add due to the use of rounded numbers fordisclosure purposes. Percentages presented are calculated from the underlying whole-dollar amounts. Certain prior-period amountshave been reclassified to conform to the change in current-period presentation. This is annotated where applicable. 2.Accounting Changes: New Standards to be Implemented Intangibles - Goodwill and Other - Internal-Use Software Standard/Description – Issuance date: September 2025. This guidance requires internal-use software development costcapitalization to begin when both of the following occur: management has authorized and committed to funding the software project,and it is probable the project will be completed and the software will be used to perform its intended function. This guidanceeliminates accounting considerations of software development stages. Effective Date and Adoption Considerations– The guidance is effective for the company for annual and interim reporting periodsbeginning January 1, 2028. Early adoption is permitted. Effect on Financial Statements or Other Significant Matters– The company is evaluating the impact of the guidance in theconsolidated financial results. Disaggregation of Income Statement Expenses Standard/Description– Issuance date: November 2024. This guidance requires a new tabular disclosure of certain types ofexpenses (including purchases of inventory, employee compensation, depreciation and amortization) that are included withincommonly presented expense captions on the income statement. The guidance als