Reg FD Disclosure

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report: October 23, 2024 (Date of earliest event reported) INTERNATIONAL BUSINESS MACHINES CORPORATION (Exact name of registrant as specified in its charter) New York 1-2360 13-0871985 (State of Incorporation) (Commission File Number) (IRS employer Identification No.) One New Orchard Road Armonk , New York 10504 (Address of principal executive offices) (Zip Code) 914 - 499-1900 (Registrant’s telephone number) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered pursuant to Section 12(b) of the Act: Title of each class Trading symbol(s) Name of each exchange on which registered Capital stock, par value $.20 per share IBM New York Stock Exchange NYSE Chicago 2.875% Notes due 2025 IBM 25A New York Stock Exchange 0.950% Notes due 2025 IBM 25B New York Stock Exchange 0.875% Notes due 2025 IBM 25C New York Stock Exchange 0.300% Notes due 2026 IBM 26B New York Stock Exchange 1.250% Notes due 2027 IBM 27B New York Stock Exchange 3.375% Notes due 2027 IBM 27F New York Stock Exchange 0.300% Notes due 2028 IBM 28B New York Stock Exchange 1.750% Notes due 2028 IBM 28A New York Stock Exchange 1.500% Notes due 2029 IBM 29 New York Stock Exchange 0.875% Notes due 2030 IBM 30A New York Stock Exchange 1.750% Notes due 2031 IBM 31 New York Stock Exchange 3.625% Notes due 2031 IBM 31B New York Stock Exchange 0.650% Notes due 2032 IBM 32A New York Stock Exchange 1.250% Notes due 2034 IBM 34 New York Stock Exchange 3.750% Notes due 2035 IBM 35 New York Stock Exchange 4.875% Notes due 2038 IBM 38 New York Stock Exchange 1.200% Notes due 2040 IBM 40 New York Stock Exchange 4.000% Notes due 2043 IBM 43 New York Stock Exchange 7.00% Debentures due 2025 IBM 25 New York Stock Exchange 6.22% Debentures due 2027 IBM 27 New York Stock Exchange 6.50% Debentures due 2028 IBM 28 New York Stock Exchange 5.875% Debentures due 2032 IBM 32D New York Stock Exchange 7.00% Debentures due 2045 IBM 45 New York Stock Exchange 7.125% Debentures due 2096 IBM 96 New York Stock Exchange Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Item 7.01. Regulation FD Disclosure. Exhibit 99.1 of this Form 8-K contains the prepared remarks for IBM's Chairman, President and Chief Executive Officer Arvind Krishna and Chief Financial Officer Jim Kavanaugh's third-quarter 2024 earnings presentation to investors on October 23, 2024. The slides for IBM's Chairman, President and Chief Executive Officer Arvind Krishna and Chief Financial Officer Jim Kavanaugh's third-quarter 2024 earnings presentation on October 23, 2024, are Exhibit 99.2 to this Form 8-K. Reconciliations of non-GAAP financial measures discussed in the earnings presentation to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in Exhibit 99.2 to this Form 8-K. The information in this Item 7.01, 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 Prepared Remarks of Earnings Presentation on October 23, 2024 99.2 Earnings Presentation of the Registrant, dated October 23, 2024 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 encourages investors to visit its various web sites from time to time, as information is updated and new information is posted. 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized. Date: October 24, 2024 By: /s/ Nicolás A. Fehring Nicolás A. Fehring Vice President and Controller 3