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概要

International Business Machines Corporation Financial Statements FY2024-FY2026Q3

IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of t… 元帳ノート

財務状況

純資産とその内訳となる勘定

純資産
過去12か月の資産と負債の合計
36,206 MUSD
+3,465 MUSD前月比
口座
資産・負債勘定の現在残高

資金移動

勘定カテゴリ別の月次収入と支出

2026年9月
入金
2026年9月
+17,376 MUSD
主な収入源
直近最大3期間の平均
—
すべて表示
出金
2026年9月
-15,186 MUSD
主な支出
直近最大3期間の平均
—
すべて表示

最近のアクティビティ

仕訳を考慮した元帳のアクティビティ

取引
現在のフィルターに一致する最新の取引

収入対費用

収入対費用
選択した期間の各インターバルの総収入と費用を比較する棒グラフ。
期間別データ
期間収入費用純利益
2024-12-3162,753 MUSD56,729 MUSD6,024 MUSD
2025-01-310 MUSD0 MUSD0 MUSD
2025-02-280 MUSD0 MUSD0 MUSD
2025-03-310 MUSD0 MUSD0 MUSD
2025-04-300 MUSD0 MUSD0 MUSD
2025-05-310 MUSD0 MUSD0 MUSD
2025-06-300 MUSD0 MUSD0 MUSD
2025-07-310 MUSD0 MUSD0 MUSD
2025-08-310 MUSD0 MUSD0 MUSD
2025-09-300 MUSD0 MUSD0 MUSD
2025-10-310 MUSD0 MUSD0 MUSD
2025-11-300 MUSD0 MUSD0 MUSD
2025-12-3168,941 MUSD58,349 MUSD10,592 MUSD
2026-01-310 MUSD0 MUSD0 MUSD
2026-02-280 MUSD0 MUSD0 MUSD
2026-03-310 MUSD0 MUSD0 MUSD
2026-04-300 MUSD0 MUSD0 MUSD
2026-05-310 MUSD0 MUSD0 MUSD
2026-06-300 MUSD0 MUSD0 MUSD
2026-07-310 MUSD0 MUSD0 MUSD
2026-08-310 MUSD0 MUSD0 MUSD
2026-09-3017,376 MUSD15,186 MUSD2,190 MUSD

貸借対照表

資産分布
International Business Machines Corporation Financial Statements FY2024-FY2026Q3の資産構成の視覚的表示
内訳
アカウント金額合計に対する割合
Assets:NonCurrent:PropertyPlantEquipment6,043 MUSD3.9%
Assets:NonCurrent:Other19,299 MUSD12.45%
Assets:NonCurrent:OperatingLeaseRightOfUse3,114 MUSD2.01%
Assets:NonCurrent:IntangibleAssets13,603 MUSD8.78%
Assets:NonCurrent:Goodwill74,916 MUSD48.33%
Assets:NonCurrent:FinancingReceivables6,844 MUSD4.42%
Assets:Current:ShortTermInvestments1,825 MUSD1.18%
Assets:Current:Other5,935 MUSD3.83%
Assets:Current:Inventory1,945 MUSD1.25%
Assets:Current:FinancingReceivables6,412 MUSD4.14%
Assets:Current:Cash9,233 MUSD5.96%
Assets:Current:AccountsReceivable5,794 MUSD3.74%
その他48 MUSD0.03%
負債分布
International Business Machines Corporation Financial Statements FY2024-FY2026Q3の負債構成の視覚的表示
内訳
アカウント金額合計に対する割合
Liabilities:NonCurrent:Other18,624 MUSD15.68%
Liabilities:NonCurrent:OperatingLeases2,574 MUSD2.17%
Liabilities:NonCurrent:LongTermDebt56,804 MUSD47.81%
Liabilities:NonCurrent:DeferredRevenue4,318 MUSD3.63%
Liabilities:Current:ShortTermDebt7,013 MUSD5.9%
Liabilities:Current:Other9,068 MUSD7.63%
Liabilities:Current:DeferredRevenue15,164 MUSD12.76%
Liabilities:Current:AccountsPayable4,491 MUSD3.78%
その他749 MUSD0.63%

キャッシュフロー

キャッシュフロー
収入源から費用と投資へのお金の流れ

アカウントの役割を読み込んでいます…

README.md

International Business Machines Corporation (IBM) Financial Statements in Beancount — Open Ledger

IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/ibm

Latest analysis: IBM Q3 2026 Earnings: $17.1B Revenue (+4.7%) as Software Carries a Tax-Boosted 26% Profit Jump

Key Figures

PeriodPeriod endRevenueNet income
FY20242024-12-3162,7536,024
FY20252025-12-3167,53510,592
FY2026Q32026-09-3017,1032,190

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31. All figures sourced from IBM Form 10-K filings and the Q3 2026 earnings release (Form 8-K Exhibit 99.1). IBM's treasury stock exceeds its common stock and paid-in capital, so Equity:CommonStockAndAPIC is held net of treasury and carries a debit balance; the captive financing arm's receivables sit on the FinancingReceivables accounts. IBM prints whole millions, so residual …:Other lines absorb 1–2 of filing rounding per period as each file's banner notes.

Quick Start

bash
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

  • Balance sheet — pad / balance directives assert each period-end
    figure against the filing named in that period file's source banner.
  • Income statement — one zero-sum transaction per period: Income
    negative (credit), Expenses positive (debit), with the arithmetic check in
    a comment directly above it.
  • Unit — MUSD; 17,103 MUSD means 17,103 million US dollars.
  • Additional accounts — Assets:Current:RestrictedCash,
    Assets:Current:FinancingReceivables, Assets:Current:Inventory,
    Assets:NonCurrent:OperatingLeaseRightOfUse,
    Assets:NonCurrent:FinancingReceivables,
    Liabilities:Current:OperatingLeases,
    Liabilities:NonCurrent:DeferredRevenue,
    Liabilities:NonCurrent:OperatingLeases, Equity:NoncontrollingInterests,
    Expenses:Interest, Expenses:DiscontinuedOperations, opened beyond the
    standard chart (see each account's open line in main.bean).
  • Other income, net — the filing's "Intellectual property and custom
    development income" and "Other (income) and expense" lines are netted onto
    one account per period (Income:OtherNet when income, Expenses:OtherNet
    in FY2024 when expense); each posting comment breaks out both lines.
  • Quarterly cost — the Q3 release files gross profit rather than cost of
    revenue, so Expenses:CostOfRevenue is revenue less filed gross profit.
  • Treasury stock — held net inside Equity:CommonStockAndAPIC (a debit
    balance), following the filing's presentation of one equity section.

Analysis

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of International Business Machines Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by International Business Machines Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.