International Business Machines Corp. filed a Current Report on Form 8-K on July 14, 2026, reporting that it issued a letter to IBM investors the same day with information about the company’s expected financial results for the fiscal quarter ended June 30, 2026. The filing was made under Item 2.02, “Results of Operations and Financial Condition,” and Item 7.01, “Regulation FD Disclosure.” IBM said the investor letter, furnished as Exhibit 99.1, includes certain non-GAAP financial information that management believes is useful to investors in evaluating the company’s results alongside generally accepted accounting principles, or GAAP, measures. IBM also furnished Exhibit 99.2, which explains the rationale for management’s use of non-GAAP metrics. The company stated that reconciliations between the non-GAAP measures and the most directly comparable GAAP measures are included in the investor letter. No insider stock transaction, securities issuance, acquisition, financing, dividend action, or governance change was reported in the document. Instead, the corporate action is a disclosure of expected quarterly financial results and related investor communications ahead of or in connection with IBM’s reporting cycle for the quarter ended June 30, 2026. IBM emphasized that the information furnished under Items 2.02 and 7.01, including Exhibits 99.1 and 99.2, is being “furnished” to the SEC and is not deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934. The filing was signed on July 14, 2026, by Nicolás A. Fehring, IBM’s Vice President and Controller.