US_IBM 2024-06-30 Q2

Status: OK; Currency: USD; Amounts unit: millions; Forms: ✓ ✓ ✓

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Metric mapping (value → extracted evidence)

Metric values use dashboard units where applicable; evidence is the stored snippet from the PDF text layer or OCR used during extraction.

Net debt structure (leases included, IFRS 16)

EBITDA → net profit bridge

Finance income/costs and tax come from the primary source (IFRS/XBRL); the other line balances the walk to pre-tax profit.

Structured statements (SEC US-GAAP)

Metric	Value	Evidence / page extract
Revenue	15 770	—
Operating profit	2 219	—
D&A	1 155	Row: derived: same-row components · dashboard=1,155.000 mln — derived: same-row components
EBITDA	3 374	—
Net profit	1 834	—
Cash	12 210	—
Debt short	4 364	—
Debt long	55 475	—
Net debt	47 629	Components: short debt 4 364 + long debt 55 475 + other financial liab. 0 + NCI 0 − cash 12 210 = net debt 47 629.Row: derived debt_short+debt_long-cash=45083.0 · dashboard=47,629.000 mln — derived debt_short+debt_long-cash=45083.0
Operating CF	2 066	—
Investing CF	2 239	—
Assets	133 848	—
Equity	24 026	—

Short-term debt (incl. ST leases)	4 364
Long-term debt (incl. LT leases)	55 475
− Cash & equivalents	12 210
Net debt	47 629

EBITDA	3 374	21.4% of revenue
− D&A	1 155
= Operating profit (EBIT)	2 219	✓ 14.1% of revenue
− Finance costs	427
+ Other (FX and misc.) — derived	431
= Pre-tax profit	2 223	14.1% of revenue
− Income tax	389
= Net profit	1 834	11.6% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	15 770
Cost of revenue	`CostOfRevenue`	6 820
Gross profit	`GrossProfit`	8 950
Research and development	`ResearchAndDevelopmentExpense`	1 840
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	4 938
Operating income (loss)	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	2 219
Interest expense	`InterestExpense`	427
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	389
Net income (loss)	`NetIncomeLoss`	1 834

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	133 848
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	12 210
Receivables (net)	`AccountsReceivableNetCurrent`	5 769
Inventory (net)	`InventoryNet`	1 234
PP&E (net)	`PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization`	5 600
Goodwill	`Goodwill`	59 416
Total liabilities	`Liabilities`	109 745
Long-term debt	`LongTermDebtNoncurrent`	52 929
Stockholders' equity	`StockholdersEquity`	24 026
Current / short-term debt (sum of tags)	`DebtCurrent+…`	4 364

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	2 066
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	2 239
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-4 515
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	220

Source: data.sec.gov company facts. Quarterly cash-flow lines use the same incremental YTD logic as dashboard totals. Not all filers tag every line; tags are US-GAAP labels from the API.

Statement pages (discovery)

Statement previews & reconstructed tables

Page previews unavailable (missing PDF, no discovery pages, or PDF renderer not available).

✓	Balance sheet identity (A = L + E)	Implied total liabilities (TA − TE) = 109,822; known debt components fit within that envelope.
✓	Net debt formula	net_debt 47,629 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 47,629.
✓	EBITDA = OP + D&A	EBITDA (3,374) ≈ OP (2,219) + D&A (1,155) = 3,374.
✓	Net profit vs operating profit	Net profit (1,834) sits within a plausible band vs operating profit (2,219).
✓	Cash ≤ total assets	Cash (12,210) ≤ total assets (133,848).

US_IBM 2024-06-30 Q2 — report review