IB
IBM
Latest · Mar 31, 2026
Quarter ended Mar 31, 2026 · FY2026 Q1

International Business Machines Corporation stock research

International Business Machines (IBM) Free Cash Flow — Quarter Ended Mar 31, 2026

Cash conversion improved in the first quarter, with free cash flow higher than both the prior quarter and the same quarter a year ago. Operating cash flow increased while capital expenditure decreased compared with both periods.

Free cash flow takeaway

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

Cash conversion improved in the first quarter, with free cash flow higher than both the prior quarter and the same quarter a year ago. Operating cash flow increased while capital expenditure decreased compared with both periods.

  • Revenue was lower than the preceding quarter but higher than a year earlier. Despite lower revenue sequentially, operating cash flow rose and capital expenditure declined, resulting in a higher free cash flow and an improved free cash flow margin relative to both comparison periods.
  • Compared with the previous quarter, revenue was lower while free cash flow and margin were higher. Versus the same quarter one year ago, revenue, operating cash flow, free cash flow, and margin were all higher.

FCF snapshot

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

TTM free cash flow

$12.9B

Trailing twelve-month free cash flow.

Quarter free cash flow

$4.9B

Free cash flow in the selected fiscal quarter.

Operating cash flow

$5.2B

Cash generated by operations before capital spending.

CapEx

$232.0M

Capital spending and related asset purchases.

FCF margin

31.0%

The share of revenue converted into free cash flow.

TTM FCF yield

6.4%

TTM FCF divided by market capitalization.

Cash flow trend

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

PeriodRevenueOperating CFCapExFCFFCF margin
2025-06-30$17.0B$1.7B$210.0M$1.5B8.8%
2025-09-30$16.3B$3.1B$255.0M$2.8B17.3%
2025-12-31$19.7B$4.0B$382.0M$3.7B18.6%
2026-03-31$15.9B$5.2B$232.0M$4.9B31.0%

Cash conversion quality

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

FCF / net income406.0%Shows whether accounting earnings convert into cash.
CapEx / revenue1.5%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 was higher than both the prior quarter and the year-ago quarter, contributing to the increase in free cash flow. The improvement occurred despite lower revenue sequentially.

The higher operating cash flow was the primary observable factor supporting the quarter's stronger free cash flow generation.

What the cash flow says

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

Revenue was lower than the preceding quarter but higher than a year earlier. Despite lower revenue sequentially, operating cash flow rose and capital expenditure declined, resulting in a higher free cash flow and an improved free cash flow margin relative to both comparison periods.

Compared with the previous quarter, revenue was lower while free cash flow and margin were higher. Versus the same quarter one year ago, revenue, operating cash flow, free cash flow, and margin were all higher.

Monitor the trend in capital expenditure, which was lower in the current quarter than in both the prior quarter and the year-ago quarter.

Valuation context

A cash-flow page should show how much investors are paying for the cash stream, without turning into a full DCF.

Market capitalization$202.3BUsed as the denominator for FCF yield.
TTM FCF yield6.4%TTM free cash flow divided by market capitalization.
EV / TTM FCFn/aA quick valuation bridge, not a full DCF.

Peer context

Free cash flow quality is easier to read against related public companies.

IB
IBM

International Business Machines Corporation

FCF margin

31.0%

FCF yield

6.4%