Stock Analysis on Net
Stock Analysis on Net

International Business Machines Corp. (NYSE:IBM)

Common-Size Balance Sheet: Assets 
Quarterly Data

International Business Machines Corp., common-size consolidated balance sheet: assets (quarterly data)

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Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019
Cash and cash equivalents 9.82 9.12 10.65 9.66 5.61 7.11 6.99 6.20 6.21 5.52 7.45 5.04 5.17 5.01 7.09 8.47 9.34 7.81 7.31 5.37 6.74 29.36 13.09
Restricted cash 0.01 1.69 0.12 0.02 0.01 0.02 0.15 0.08 0.13 0.17 0.21 0.23 0.24 0.15 0.10 0.30 0.10 0.10 0.10 0.09 0.09 0.09 0.10
Marketable securities 0.38 1.11 3.29 0.28 2.88 5.22 6.03 0.67 1.39 0.41 0.41 0.45 0.42 0.41 0.40 0.38 0.78 1.34 0.42 0.46 0.49 0.57 0.67
Notes and accounts receivable, trade, net of allowances 4.01 4.31 4.40 5.33 4.12 4.29 4.31 5.14 4.39 4.60 4.47 5.12 4.58 4.65 4.35 4.57 3.96 4.24 4.52 5.17 4.51 4.79 5.34
Short-term financing receivables, held for investment, net of allowances 3.91 3.79 3.56 4.51 3.89 4.21 4.53 5.38 4.99 5.19 5.07 5.47 4.97 5.58 5.94 6.98 7.04 7.76 7.90 9.33 8.24 10.05 15.50
Short-term financing receivables, held for sale 0.38 0.54 0.47 0.51 0.46 0.65 0.45 0.74 0.31 0.48 0.31 0.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other accounts receivable, net of allowances 0.69 0.57 0.55 0.47 0.65 0.63 0.61 0.64 0.72 0.71 0.75 0.76 0.62 0.55 0.53 0.46 0.60 0.61 1.05 1.14 1.25 1.15 0.51
Finished goods 0.13 0.11 0.10 0.06 0.12 0.13 0.15 0.12 0.17 0.14 0.20 0.16 0.20 0.15 0.16 0.12 0.19 0.19 0.19 0.14 0.23 0.21 0.28
Work in process and raw materials 0.89 0.82 0.79 0.80 0.96 1.00 1.05 1.10 1.26 1.18 1.13 1.09 1.11 1.09 1.07 1.06 1.08 1.03 0.97 0.92 0.91 0.92 1.07
Inventory, at lower of average cost or net realizable value 1.02% 0.92% 0.88% 0.86% 1.08% 1.14% 1.20% 1.22% 1.43% 1.32% 1.33% 1.25% 1.31% 1.23% 1.23% 1.18% 1.26% 1.21% 1.16% 1.06% 1.14% 1.13% 1.35%
Deferred costs 0.72 0.74 0.76 0.74 0.72 0.72 0.79 0.76 0.73 0.79 0.83 0.83 1.42 1.51 1.50 1.35 1.35 1.38 1.27 1.25 1.32 1.43 1.81
Prepaid expenses and other current assets 1.79 2.08 2.04 1.95 2.00 2.07 1.87 2.05 2.74 2.68 2.66 2.63 2.05 1.89 1.78 1.41 1.42 1.46 1.64 1.38 1.68 1.56 1.89
Current assets 22.74% 24.88% 26.73% 24.33% 21.42% 26.06% 26.93% 22.88% 23.04% 21.88% 23.51% 22.38% 20.78% 20.96% 22.90% 25.11% 25.85% 25.91% 25.38% 25.25% 25.48% 50.12% 40.26%
Property, plant and equipment 13.39 13.38 13.17 13.40 14.09 14.06 14.04 14.69 14.84 14.96 15.01 15.22 22.43 22.19 21.71 21.27 21.04 20.54 20.27 21.05 21.17 20.59 24.97
Accumulated depreciation -9.22 -9.20 -9.10 -9.33 -9.93 -9.94 -10.04 -10.50 -10.75 -10.83 -10.84 -10.90 -16.09 -15.77 -15.35 -14.83 -14.58 -14.24 -13.99 -14.47 -14.44 -13.99 -16.82
Property, plant and equipment, net 4.18% 4.18% 4.08% 4.07% 4.15% 4.12% 4.00% 4.19% 4.09% 4.14% 4.17% 4.31% 6.34% 6.42% 6.36% 6.44% 6.46% 6.30% 6.27% 6.58% 6.73% 6.60% 8.15%
Operating right-of-use assets, net 2.50 2.34 2.34 2.38 2.41 2.01 2.09 2.26 2.18 2.23 2.33 2.44 2.95 2.99 3.02 3.00 3.06 3.10 3.18 3.28 3.28 3.23 3.54
Long-term financing receivables, net of allowances 3.67 4.10 3.59 4.26 3.70 3.95 3.79 4.56 3.80 4.17 3.46 4.11 3.50 3.86 3.98 4.54 4.17 4.77 5.02 5.72 5.17 5.46 6.39
Prepaid pension assets 5.94 5.70 5.50 5.55 6.88 6.61 6.35 6.47 7.70 7.79 7.50 7.46 5.68 5.48 5.25 4.88 4.95 4.70 4.52 4.51 3.66 3.44 3.79
Deferred costs 0.59 0.61 0.59 0.62 0.64 0.68 0.63 0.68 0.65 0.68 0.69 0.70 1.56 1.61 1.57 1.57 1.58 1.59 1.60 1.62 1.69 1.72 2.03
Deferred taxes 5.17 4.77 4.71 4.92 4.77 4.80 4.80 4.92 5.46 5.55 5.68 5.58 6.22 6.10 6.02 5.92 5.74 5.63 5.72 3.41 3.34 3.41 4.04
Goodwill 45.48 44.39 43.40 44.50 46.08 42.65 42.05 43.97 43.08 43.17 42.10 42.15 42.56 41.99 40.36 38.22 37.86 37.51 37.49 38.26 38.73 22.82 27.71
Intangible assets, net 8.26 7.66 7.84 8.16 8.72 7.94 8.16 8.79 8.71 9.08 9.24 9.48 9.03 9.22 9.11 8.85 9.06 9.25 9.56 10.01 10.44 1.76 2.26
Investments and sundry assets 1.49 1.38 1.22 1.20 1.22 1.20 1.20 1.27 1.28 1.33 1.33 1.38 1.38 1.37 1.43 1.46 1.26 1.25 1.25 1.36 1.49 1.44 1.83
Noncurrent assets 77.26% 75.12% 73.27% 75.67% 78.58% 73.94% 73.07% 77.12% 76.96% 78.12% 76.49% 77.62% 79.22% 79.04% 77.10% 74.89% 74.15% 74.09% 74.62% 74.75% 74.52% 49.88% 59.74%
Total assets 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31), 10-K (reporting date: 2019-12-31), 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31).

Balance sheet item Description The company
Current assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. International Business Machines Corp. current assets as a percentage of total assets decreased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.
Property, plant and equipment, net Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. International Business Machines Corp. property, plant and equipment, net as a percentage of total assets increased from Q1 2024 to Q2 2024 but then slightly decreased from Q2 2024 to Q3 2024.
Noncurrent assets Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. International Business Machines Corp. noncurrent assets as a percentage of total assets increased from Q1 2024 to Q2 2024 and from Q2 2024 to Q3 2024.