IB
IBM
Sep 30, 2024
Quarter ended Sep 30, 2024 · FY2024 Q3

International Business Machines Corporation stock research

International Business Machines (IBM) Free Cash Flow — Quarter Ended Sep 30, 2024

Free cash flow improved sequentially driven by stronger operating cash generation, though it remained lower than the prior-year period. The cash conversion margin strengthened versus the preceding quarter but weakened compared with the same quarter a year ago.

Free cash flow takeaway

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

Free cash flow improved sequentially driven by stronger operating cash generation, though it remained lower than the prior-year period. The cash conversion margin strengthened versus the preceding quarter but weakened compared with the same quarter a year ago.

  • Operating cash flow relative to revenue increased from the prior quarter, supporting a higher free cash flow margin, but declined versus the year-ago quarter. Capital expenditure was stable across periods, having a limited effect on the conversion trend.
  • Compared with the immediately preceding quarter, revenue was lower yet free cash flow was higher, reflecting improved cash generation. Versus the same quarter last year, revenue was higher but free cash flow was lower, indicating a weaker cash conversion rate.

FCF snapshot

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

TTM free cash flow

$12.5B

Trailing twelve-month free cash flow.

Quarter free cash flow

$2.6B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$2.9B

Cash generated by operations before capital spending.

CapEx

$286.0M

Capital spending and related asset purchases.

FCF margin

17.3%

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
2023-12-31$17.4B$4.5B$300.0M$4.2B24.0%
2024-03-31$14.5B$4.2B$239.0M$3.9B27.2%
2024-06-30$15.8B$2.1B$220.0M$1.8B11.7%
2024-09-30$15.0B$2.9B$286.0M$2.6B17.3%

Cash conversion quality

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

FCF / net income-786.4%Shows whether accounting earnings convert into cash.
CapEx / revenue1.9%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

Sequential Operating Cash Flow Improvement

Operating cash flow rose from the preceding quarter, driving the increase in free cash flow despite a reduction in revenue. The company’s liquidity and capital resources remain strong, as noted in the filing, and management confirmed the effectiveness of disclosure controls.

The higher operating cash flow directly lifted free cash flow and the cash conversion margin for the quarter.

What the cash flow says

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

Operating cash flow relative to revenue increased from the prior quarter, supporting a higher free cash flow margin, but declined versus the year-ago quarter. Capital expenditure was stable across periods, having a limited effect on the conversion trend.

Compared with the immediately preceding quarter, revenue was lower yet free cash flow was higher, reflecting improved cash generation. Versus the same quarter last year, revenue was higher but free cash flow was lower, indicating a weaker cash conversion rate.

Monitor whether operating cash flow can sustain its sequential recovery given the decline versus the prior-year period.