IBM: Financial results

Item 2.02. Results of Operations and Financial Condition. The registrant’s press release dated October 21, 2026, regarding its financial results for the period ended September 30, 2026, including consolidated financial statements for the period ended September 30, 2026, is Exhibit 99.1 of this Form 8-K. 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 press release 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 press release, 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. The information in this Item 2.02, including the corresponding Exhibits 99.1 and 99.2, is 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 Earnings Release of the Registrant, dated October 21, 2026 99.2 Non-GAAP Metrics and Other Financial Information 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 site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/). IBM en