Common-Size Balance Sheet: Assets
Quarterly Data
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- Balance Sheet: Assets
- Common-Size Income Statement
- Analysis of Short-term (Operating) Activity Ratios
- Enterprise Value to FCFF (EV/FCFF)
- Dividend Discount Model (DDM)
- Selected Financial Data since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
- Price to Sales (P/S) since 2005
- Aggregate Accruals
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International Business Machines Corp., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 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).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents relative to total assets fluctuated moderately over the periods. After an initial peak near 9.34% in September 2020, the value decreased to about 5% by mid-2021 but subsequently showed an upward trend reaching above 10% by mid-2024, before declining to approximately 8% at the middle of 2025.
- Restricted Cash
- Restricted cash consistently represented a small percentage of total assets, mostly below 0.3%, except for a notable spike to 1.69% in June 2024. This could indicate a temporary reallocation or holding of restricted funds during that quarter.
- Marketable Securities
- Marketable securities displayed variability, with minor levels initially under 1%, but presenting a significant rise in late 2022 and early 2023, peaking at over 6% in March 2023. This was followed by a decline and subsequent smaller fluctuations, reflecting potential adjustments in short-term investments.
- Trade Receivables
- Trade receivables as a percentage of assets remained relatively stable, mostly hovering between 4% and 5%, with minor fluctuations, suggesting steady credit sales and collections practices.
- Short-term Financing Receivables
- The proportion of short-term financing receivables held for investment displayed a downward trend from about 7.9% in early 2020 to around 3.7% by mid-2025. Receivables held for sale appeared only from late 2021 and fluctuated around 0.3% to 0.7%, indicating some diversification in the nature of financing assets.
- Other Accounts Receivable
- Other accounts receivable maintained a low but stable presence, generally near 0.6%, with a slight increase observed towards the end of the period.
- Inventory Components
- Finished goods and work-in-process/raw materials showed mild declines in asset share over time, while the aggregated inventory at lower of cost or net realizable value showed some volatility but generally exhibited a downward adjustment, possibly reflecting inventory management optimization or changing sales patterns.
- Deferred Costs
- Deferred costs demonstrated a decreasing trend, from approximately 1.3% to below 0.6%, indicating a reduced amount of prepaid or capitalized costs relative to total assets over the years.
- Prepaid Expenses and Other Current Assets
- This category experienced moderate fluctuations, peaking in late 2021 and early 2022, then slightly trending downward but remaining around 1.8% to 2.1%, evidencing a generally stable proportion of current prepaid items.
- Total Current Assets
- Total current assets decreased from about 25% in early 2020 to lows near 20% in 2021, before rebounding towards 26-27% by early 2024 and remaining just above 23% later. This suggests cyclical shifts in asset composition, potentially aligned with operational needs or liquidity management.
- Property, Plant and Equipment (PPE)
- PPE as a percentage of assets showed a significant drop from above 21% in 2020 to about 15% in late 2021, remaining stable thereafter near 12%-14%, which may indicate asset disposals, revaluation, or shifts away from capital intensity.
- Accumulated Depreciation
- The accumulated depreciation proportion declined from around -14% to about -8% by mid-2025, reflecting ongoing depreciation but at a decreasing absolute share relative to assets, likely correlated with the reduction in PPE.
- Net PPE
- Net PPE followed the trend of total PPE, decreasing from approximately 6.3% to near 4% over the period, reinforcing the observation of reduced net capital assets concentration.
- Operating Right-of-Use Assets
- These assets declined from approximately 3.2% to around 2.2%-2.5%, indicating a gradual reduction or amortization of leased asset values.
- Long-term Financing Receivables
- Long-term financing receivables decreased from about 5% to between 3% and 4%, with some fluctuations, suggesting moderate contraction or turnover in longer-term financing activities.
- Prepaid Pension Assets
- This asset category increased from approximately 4.5% to a peak of about 7.8% in early 2022 before trending down to roughly 5.3% by mid-2025, indicating varying pension-related asset valuations or funding status over time.
- Deferred Taxes
- Deferred taxes generally hovered around 5% to 6%, with minor volatility, reflecting a relatively stable deferred tax position in proportion to total assets.
- Goodwill
- Goodwill represented the largest single component of assets, increasing from nearly 37.5% in early 2020 to highs exceeding 46% by late 2023, before stabilizing around 44%-45%. This suggests significant acquisition-related intangible value accumulation over the period.
- Intangible Assets, Net
- Net intangible assets declined gradually from around 9.5% to between 7.7% and 8.7%, reflecting amortization or reassessment of other intangible assets distinct from goodwill.
- Investments and Sundry Assets
- This category maintained a small and steady portion around 1.2% to 1.5%, indicating limited variation in miscellaneous noncurrent holdings.
- Noncurrent Assets
- Noncurrent assets consistently comprised a majority of total assets, ranging from approximately 74% to 79%, with some periodic reductions linked to the noted decreases in PPE and pensions, but offset by increases in goodwill and other intangibles.