CONSOLIDATED STATEMENT OF EQUITY - USD ($) $ in Millions	Total		Total IBM Stockholders' Equity	Common Stock and Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)	Non- Controlling Interests
Balance at the beginning of the period at Dec. 31, 2023	$ 22,613		$ 22,533	$ 59,643	$ 151,276	$ (169,624)	$ (18,761)	$ 80
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	3,109	[1]	3,109		3,109
Other comprehensive income/(loss)	2,343		2,343				2,343
Total comprehensive income	5,452		5,452
Cash dividends paid - common stock	(4,601)		(4,601)		(4,601)
Common stock issued under employee plans	1,370		1,370	1,370
Purchases and sales of treasury stock under employee plans - net	(306)		(306)		5	(311)
Changes in noncontrolling interests	2							2
Balance at the end of the period at Sep. 30, 2024	24,530		24,448	61,013	149,789	(169,935)	(16,418)	82
Balance at the beginning of the period at Jun. 30, 2024	24,103		24,026	60,501	151,659	(169,815)	(18,319)	77
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	(330)	[1]	(330)		(330)
Other comprehensive income/(loss)	1,900		1,900				1,900
Total comprehensive income	1,570		1,570
Cash dividends paid - common stock	(1,542)		(1,542)		(1,542)
Common stock issued under employee plans	512		512	512
Purchases and sales of treasury stock under employee plans - net	(118)		(118)		3	(120)
Changes in noncontrolling interests	5							5
Balance at the end of the period at Sep. 30, 2024	24,530		24,448	61,013	149,789	(169,935)	(16,418)	82
Balance at the beginning of the period at Dec. 31, 2024	27,393		27,307	61,380	151,163	(169,968)	(15,269)	86
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	4,993	[1]	4,993		4,993
Other comprehensive income/(loss)	(715)		(715)				(715)
Total comprehensive income	4,278		4,278
Cash dividends paid - common stock	(4,681)		(4,681)		(4,681)
Common stock issued under employee plans	1,439		1,439	1,439
Purchases and sales of treasury stock under employee plans - net	(437)		(437)		107	(544)
Changes in noncontrolling interests	(1)							(1)
Balance at the end of the period at Sep. 30, 2025	27,990		27,905	62,819	151,581	(170,512)	(15,983)	85
Balance at the beginning of the period at Jun. 30, 2025	27,588		27,509	62,392	151,367	(170,209)	(16,041)	79
Net income/(loss) plus other comprehensive income/(loss):
Net income/(loss)	1,744	[1]	1,744		1,744
Other comprehensive income/(loss)	58		58				58
Total comprehensive income	1,802		1,802
Cash dividends paid - common stock	(1,569)		(1,569)		(1,569)
Common stock issued under employee plans	427		427	427
Purchases and sales of treasury stock under employee plans - net	(263)		(263)		39	(303)
Changes in noncontrolling interests	6							6
Balance at the end of the period at Sep. 30, 2025	$ 27,990		$ 27,905	$ 62,819	$ 151,581	$ (170,512)	$ (15,983)	$ 85

[1] 2024 includes the impact of a pension settlement charge. Refer to note U, "Retirement-Related Benefits," in the company's 2024 Annual Report for additional information.