IB
IBM
Dec 31, 2023
Quarter ended Dec 31, 2023 · FY2023 Q4

International Business Machines Corporation stock research

International Business Machines (IBM) Free Cash Flow — Quarter Ended Dec 31, 2023

Revenue and operating cash flow both increased from the prior quarter and year-ago period, resulting in a higher free cash flow and margin. Capital expenditure decreased relative to the year-ago quarter, further supporting free cash flow.

Free cash flow takeaway

A quick read on the company's cash generation and what it means for investors.

Revenue and operating cash flow both increased from the prior quarter and year-ago period, resulting in a higher free cash flow and margin. Capital expenditure decreased relative to the year-ago quarter, further supporting free cash flow.

  • Operating cash flow accounted for a higher share of revenue compared to both the prior quarter and the same quarter last year, while capital expenditure was lower than the year-ago level. This combination drove free cash flow margin above the prior period levels.
  • Free cash flow and margin improved from the preceding quarter and the year-ago quarter, with revenue growth and a larger increase in operating cash flow. The prior quarter had a lower margin due to a smaller operating cash flow relative to revenue.

FCF snapshot

Quarterly and TTM cash-flow metrics with the minimum valuation context.

TTM free cash flow

$12.7B

Trailing twelve-month free cash flow.

Quarter free cash flow

$4.2B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$4.5B

Cash generated by operations before capital spending.

CapEx

$300.0M

Capital spending and related asset purchases.

FCF margin

24.0%

The share of revenue converted into free cash flow.

Cash flow trend

A short quarterly history shows whether FCF is scaling with revenue or only spiking for one period.

PeriodRevenueOperating CFCapExFCFFCF margin
2023-03-31$14.3B$3.8B$300.0M$3.5B24.4%
2023-06-30$15.5B$2.6B$364.0M$2.3B14.7%
2023-09-30$14.8B$3.1B$281.0M$2.8B18.8%
2023-12-31$17.4B$4.5B$300.0M$4.2B24.0%

Cash conversion quality

Checks that separate high-quality free cash flow from accounting noise or working-capital timing.

FCF / net income126.6%Shows whether accounting earnings convert into cash.
CapEx / revenue1.7%Lower capital intensity usually supports FCF margin.
Net cashn/aCash and equivalents minus total debt.

Recent events shaping cash flow

Near-term business events that help explain the free cash flow result.

Supportive

Operating Cash Flow Growth

Operating cash flow increased more than revenue, both sequentially and year-over-year, while capital expenditure declined year-over-year.

This shift strengthened free cash flow generation and margin.

What the cash flow says

How to interpret the company's free cash flow beyond the headline number.

Operating cash flow accounted for a higher share of revenue compared to both the prior quarter and the same quarter last year, while capital expenditure was lower than the year-ago level. This combination drove free cash flow margin above the prior period levels.

Free cash flow and margin improved from the preceding quarter and the year-ago quarter, with revenue growth and a larger increase in operating cash flow. The prior quarter had a lower margin due to a smaller operating cash flow relative to revenue.

Monitor the trend in operating cash flow relative to revenue, as it was the primary driver of the free cash flow improvement.