AnalystScope
AnalystScopePublished research note

International Business Machines Corporation (IBM)

IBM now reads as a steadier Hold with improving enterprise execution, but the current valuation spread still looks moderate rather than especially wide.

This page preserves the published note at the report date shown below. For the live workspace with the latest daily scheduled quote, filing, fundamentals, and refreshed model output, return to the company page.

Report date 10 Apr 2026, 22:15Report updated Apr 10, 2026Active coverage

Current workspace reference

Kept here as reference beside the published report: the current workspace now shows a Hold signal with low confidence as shares are currently being evaluated against an older daily scheduled quote of $225 versus $234 fair value, implying +4.0 upside.

Current workspace signal

Hold

Confidence

Low

Stale scheduled quote

$225

Fair value

$234

+4.0 upside

Reference freshness

Price basis

Stale scheduled quote

Latest daily scheduled quote is past the freshness window. Daily scheduled refresh as of May 21, 2026, 6:53 AM UTC. Fresh through May 22, 2026, 6:53 AM UTC.

Filing reference

4 filed Jun 4, 2026 | Reporting period Jun 4, 2026

Filing refreshed Jun 6, 2026, 6:27 AM UTC. Fresh through Jun 6, 2026, 6:27 PM UTC.

Fundamentals reference

Live SEC companyfacts currently cover revenue, free cash flow, and net cash / net debt. Reporting period end 2025-12-31.

Fundamentals refreshed 6 Jun 2026, 06:27 UTC. Fresh through 6 Jun 2026, 18:27 UTC.

Thesis scorecard

Growth

Moderate

Growth is improving, but still anchored to a steadier enterprise profile rather than a high-growth shape.

Profitability

Moderate

Margins are healthier, though not yet at premium software levels.

Balance sheet

Weak

Leverage remains material despite durable cash generation.

Valuation

Moderate

The valuation looks fair to mildly supportive, but not wide enough for a stronger rating.

Execution / Resilience

Moderate

Enterprise entrenchment helps, though consulting and infrastructure still add some cycle exposure.

Bull / Base / Bear scenarios

Bull case

$250

Normalized support: Growth, margin, and cash-flow trends are mixed versus the upside case.

Base case

$234

Normalized support: Current margin, cash-generation, and balance-sheet profile are mixed.

Bear case

$216

Downside protection: Cash generation and balance-sheet support are mixed in the bear case.

Base-case assumptions

These are the published base-case assumptions behind the note. They are reasoned valuation inputs at the report date, not reported facts.

Revenue CAGR (5Y)

4.0%

+/- 1.0% => +/-$5/sh

Why this level: This is AnalystScope's base-case growth assumption, not a guarantee. It sits below the latest FY model-base revenue pace (2025.0%), so the model does not extend current strength too far into the outer years. Current company context: Hybrid cloud, software, and enterprise services support a steadier revenue base than IBM's legacy profile once implied.

Terminal Growth

2.5%

+/- 0.5% => +/-$3/sh

Why this level: This is AnalystScope's mature long-run growth assumption, not a perpetual hypergrowth claim. At 2.5%, it sits well below the 4.0% five-year revenue CAGR, so the model steps down from the explicit forecast period to a steadier long-run pace. For International Business Machines Corporation, that means a durable franchise can keep compounding after year five without assuming today's faster growth profile lasts indefinitely.

WACC

8.7%

+/- 0.5% => -$6/sh

Why this level: This is AnalystScope's base-case cost-of-capital judgment, not a precise CAPM output. It reflects the current rates backdrop, equity risk premium, and the company's balance-sheet posture. Leverage remains meaningful, but enterprise cash generation is durable

Operating Margin (Year 5)

18.0%

+/- 100 bps => +/-$4/sh

Why this level: This is AnalystScope's base-case margin view, not a promise of straight-line expansion. It keeps year-five margins close to today's model-base operating margin (17.6%), which implies the current margin structure is broadly durable. Margin input keeps the base on durable software, consulting, and infrastructure economics rather than one period of mix or productivity benefit.

How to read the assumptions and sensitivities

These are base-case assumptions used to estimate fair value. They are reasonable model inputs, not reported facts.

Each sensitivity line shows the estimated fair-value-per-share change from a small move in that one input while the other inputs stay fixed.

bps means basis points. 100 bps equals 1.00 percentage point.

WACC sensitivity moves in the opposite direction because a higher discount rate lowers present value, while a lower discount rate raises it.

Model base vs reported fundamentals

Side-by-side view of the latest live reported fundamentals versus the current AnalystScope model base used in public valuation and thesis work.

Reported numbers show the latest company print. Model base is the comparable operating base AnalystScope uses for valuation work, which can include standardization, conservative balance-sheet treatment, working-capital cleanup, and through-cycle adjustments when current reported figures do not look durable.

Reported fundamentals source

SEC XBRL companyfacts API

Live SEC companyfacts currently cover revenue, free cash flow, and net cash / net debt. Reporting period end 2025-12-31.

Fundamentals refreshed 6 Jun 2026, 06:27 UTC. Fresh through 6 Jun 2026, 18:27 UTC.

Model-base impact on the thesis

For IBM, the model base is intended to reflect steadier hybrid-cloud and enterprise-cash-generation economics rather than quarter-specific mix or backlog timing.

MetricLive reportedStatusModel baseStatus
Revenue (TTM)$67.5BLive reported$67.5B

+7.5% YoY

Adjustment: Model revenue smooths consulting timing, infrastructure cycle noise, and hybrid-cloud mix rather than extrapolating a single quarter of backlog conversion.

Model base
Operating MarginUnavailableUnavailable17.6%

+75 bps YoY

Adjustment: Margin input keeps the base on durable software, consulting, and infrastructure economics rather than one period of mix or productivity benefit.

Model base
FCF (TTM)$12.1BLive reported$12.3B

18.2% margin

Adjustment: FCF input adjusts for working-capital timing and keeps the cash-conversion base conservative.

Model base
Net Cash / (Debt)($54.4B)Live reported($38.0B)

Leverage remains meaningful, but enterprise cash generation is durable

Adjustment: Balance-sheet treatment remains cautious and does not minimize IBM's still-material debt load.

Model base

Published investment view

The published report remains anchored to a Hold rating, with the latest note event recorded as New. The current workspace now evaluates the stock against $225 versus a base-case fair value of $234, implying +4.0 upside.

Fair value $234 vs. current $225 (+4.0 upside).

Confidence framing

Method agreement / dispersion

Valuation methods remain directionally aligned, with a moderate range from $221 to $246.

Margin strength

Operating margin is 17.6%, with +75 bps vs prior FY.

Balance sheet position

Balance sheet positioning is ($38.0B), with leverage remains meaningful, but enterprise cash generation is durable.

Key drivers

Hybrid cloud, software, and enterprise services support a steadier revenue base than IBM's legacy profile once implied.

Cash generation remains durable enough to support the valuation floor even with meaningful leverage.

The current multiple is more reasonable than many higher-growth software names, but the spread is still not especially wide.

Key risks

Consulting or infrastructure softness could keep growth and margin improvement below the current base case.

Leverage remains a constraint if execution weakens or cash conversion slips.

If the hybrid-cloud improvement narrative fades, the valuation support could narrow quickly.

What would change our view

A wider discount to fair value would make the enterprise-turnaround case more compelling.

Cleaner evidence of durable margin improvement across software and consulting would strengthen conviction.

If revenue quality weakens while leverage remains elevated, the current Hold case would deteriorate.

Near-term catalysts

Software growth, consulting demand, and infrastructure-cycle commentary remain the clearest near-term signals.

Free-cash-flow conversion and debt framing matter as much as headline revenue in this setup.

Any evidence that the current enterprise improvement is broadening beyond a few stronger segments would help sentiment.

What we are watching

Whether software and hybrid-cloud strength is broad enough to support the current through-cycle revenue base.

How durable free-cash-flow conversion remains after working-capital timing normalizes.

Whether leverage is trending down quickly enough to improve balance-sheet confidence.

Report archive context

Archive metadata below keeps the published report context visible. Current workspace valuation and quote context stay secondary on this page.

How to read note event vs rating

Note event tells you what changed in the latest published note. Published rating shows the stance after that event.

Both were published Apr 10, 2026.

Report updated

Apr 10, 2026

Coverage status

Active coverage

Latest note event

New

Published Apr 10, 2026

Current published rating

Hold

Published Apr 10, 2026

Analyst note

Watching software mix, consulting durability, and whether IBM's improving enterprise profile is strong enough to offset the leverage overhang.

What changed in the report

Apr 10, 2026

Added to AnalystScope coverage

Impact: New Hold view on steadier enterprise execution versus a moderate valuation spread

Apr 10, 2026

Kept debt treatment conservative

Impact: Avoids overstating upside from improving operations alone

Report timeline

Apr 10, 2026

NewHold

Started coverage with a Hold view on improving enterprise execution and a still-contained spread to fair value.

AnalystScope

This report is informational only and does not constitute investment advice. Curated public preview analysis with live price, filing metadata, and reported fundamentals overlays. Full live filing ingestion is not yet enabled.