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IBM's Q3 Earnings Beat, Revenues Miss Despite Solid Demand

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International Business Machines Corporation (IBM - Free Report) reported relatively healthy third-quarter 2024 results, with adjusted earnings beating the Zacks Consensus Estimate but the top line missing the same.

Find the latest EPS estimates and surprises on Zacks Earnings Calendar.

The company witnessed healthy demand trends for hybrid cloud and artificial intelligence (AI) solutions with a client-focused portfolio and broad-based growth. It remains on track to reach its targets for 2024. However, despite solid AI traction, IBM’s quarterly performance was dented by a pause in discretionary spending owing to economic uncertainty due to geopolitical issues, upcoming elections and the evolving landscape of interest rates and inflation levels.

Net Income

On a GAAP basis, net loss from continuing operations was $317 million or a loss of 34 cents per share against a net income of $1.71 billion or $1.86 per share in the year-ago quarter. The significant decline in GAAP earnings was attributable to a non-recurring $2.7 billion pension settlement charge related to the transfer of a portion of the company's pension obligations and related plan assets to a third-party insurer.

Excluding non-recurring items, non-GAAP net income from continuing operations was $2.30 per share compared with $2.20 in the prior-year quarter. The bottom line beat the Zacks Consensus Estimate by 3 cents.

Quarter Details

Quarterly total revenues increased to $14.97 billion from $14.75 billion on strong demand for hybrid cloud and AI, driving growth in the Software segment. On a constant currency basis, revenues were up 2% year over year. The top line, however, missed the consensus estimate of $15.19 billion. 

Gross profit improved to $8.42 billion from $8.02 billion in the prior-year quarter, resulting in respective gross margins of 56.3% and 54.4% owing to a strong portfolio mix. Total expenses increased to $9.22 billion from $6.15 billion due to a one-time pension settlement charge.

Segmental Performance

Software: Revenues improved to $6.52 billion from $5.95 billion, driven by growth in Hybrid Platform & Solutions, Red Hat, Automation and Transaction Processing. The segment’s revenues beat our estimate of $6.48 billion on solid hybrid cloud traction. Segment profit was $1.97 billion compared with $1.72 billion in the year-ago quarter for margins of 30.2% and 29%, respectively. The company is witnessing healthy hybrid cloud adoption by clients and solid demand trends across RedHat, automation and generative AI offerings like watsonx.

Consulting: Revenues were $5.15 billion compared with $5.18 billion a year ago as clients prioritized spending and pulled back on discretionary projects. The segment’s revenues missed our estimate of $5.19 billion. Segment profit declined to $559 million from $566 million for margins of 10.9% each.

Infrastructure: Revenues were $3.04 billion compared with $3.27 billion on lower demand for hybrid and distributed infrastructure, reflecting product cycle dynamics. Segment profit was $422 million compared with $490 million in the year-ago quarter, owing to higher investments in the business across areas like AI, hybrid cloud and quantum, for respective margins of 13.9% and 15%.

Financing: Revenues declined to $181 million from $186 million a year ago. Segment profit was down to $86 million from $91 million in the year-ago quarter for respective margins of 47.5% and 49.2%.

Cash Flow & Liquidity

During the quarter, IBM generated $2.88 billion in cash from operations compared with $3.05 billion in the year-ago quarter, bringing the respective tallies for the first nine months to $9.11 billion and $9.47 billion. Free cash flow was $2.06 billion in the quarter, up from $1.68 billion in the prior-year period, driven by higher profit and working capital efficiencies. As of Sept. 30, 2024, the company had $13.2 billion in cash and cash equivalents with $52.98 billion of long-term debt.

Outlook

For full-year 2024, the company reiterated its revenue growth expectations in the mid-single digit on a constant currency basis. Free cash flow is expected to be in the vicinity of $12 billion.

Zacks Rank

IBM currently carries a Zacks Rank #3 (Hold). You can see the complete list of today’s Zacks #1 Rank (Strong Buy) stocks here.

Upcoming Releases

Arista Networks Inc. (ANET - Free Report) is scheduled to release third-quarter 2024 earnings on Nov. 7. The Zacks Consensus Estimate for earnings is pegged at $2.08 per share, suggesting a growth of 13.7% from the year-ago reported figure.

Arista has a long-term earnings growth expectation of 17.2%. ANET delivered an average earnings surprise of 15% in the last four reported quarters.

Akamai Technologies, Inc. (AKAM - Free Report) is slated to release third-quarter 2024 earnings on Nov. 7. The Zacks Consensus Estimate for earnings is pegged at $1.59 per share, indicating a decline of 2.4% from the year-ago reported figure.

Akamai has a long-term earnings growth expectation of 7.1%. AKAM delivered an average earnings surprise of 4.7% in the last four reported quarters.

Pinterest, Inc. (PINS - Free Report) is set to release third-quarter 2024 earnings on Nov. 7. The Zacks Consensus Estimate for earnings is pegged at 34 cents per share, implying a growth of 21.4% from the year-ago reported figure.

Pinterest has a long-term earnings growth expectation of 33%. PINS delivered an average earnings surprise of 20.9% in the last four reported quarters.

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