Sample report · Organizational Strategy

We re-derived a published figure from the public record.

A company states a target with a date; a year later it reports the actual. Both live in public filings, so the comparison is subtraction and the company isn't the sole judge. IBM guided to about $13.5 billion of 2025 free cash flow and reported $14.7 billion — $1.2 billion above target. Headcount moved 270,300 → 264,300 across a year with $0.7 billion of rebalancing charges — identical to the prior year's charge — and the report bounds what the filings can't close, instead of pretending they do.

The situation

The thinnest public-data sector in the program — the coverage statement does the work.

A board reviews a workforce transformation at a global enterprise. Public data supports two of the six standard change-management KPIs; the other four are internal survey instruments no company publishes. The sample exists to show what honest coverage looks like.

We entered the stated targets, the reported actuals, and the headcount and charge disclosures from two annual filings — and had the report compute the variances and mark the rest unavailable, each with its reason.

What we supplied

Only public inputs — each one sourced.

Inputs come from IBM's FY2025 results, its FY2024 and FY2025 annual filings, and its January 2025 guidance. Press-reported cut figures are labeled as press-reported.

InputValueSource
Revenue FY2025$67.5B (+8%; +6% cc)Q4 FY2025 release
Free cash flow FY2025$14.7BQ4 FY2025 release
Stated 2025 targets (Jan 2025)≥5% cc growth; FCF ~$13.5BJanuary 2025 guidance
Headcount Dec 2024 → Dec 2025270,300 → 264,300Annual filings
Workforce rebalancing charges$0.7B FY2025 (= $0.7B FY2024)EBITDA reconciliation
Segments FY2025Software +11%, Consulting +2%, Infrastructure double-digitQ4 FY2025 release

Source: IBM Q4 + FY2025 results (Jan 2026) · download the source document we used.

The report

The finished, board-ready output.

This is the actual rendered report — interactive charts and all. Nothing was edited after generation.

Open the report full-screen ↗

Reconcile

Our output vs. the published figures.

MetricPublishedOurs (computed)MatchNote
FCF target vs actual Guided ~$13.5B; reported $14.7B +$1.2B / +8.9% above target ✓ exact Both numbers on the record — the comparison is subtraction
Revenue target vs actual Guided ≥5% cc; reported +6% cc Met, +1 point ✓ exact
Headcount reconciliation 270,300 → 264,300; ~8,000 cuts press-reported Net −6,000 (−2.2%) → implies substantial offsetting hiring Gross hires and separations aren't published — the reconciliation bounds the story and says so

Four of six standard KPIs (adoption, engagement, time-to-proficiency, change readiness) are internal instruments no company publishes — each marked unavailable with the reason beside it. WARN-act notice counts and reskilling figures weren't extracted and are disclosed as such. Rebalancing charges identical in both years are reported as a steady state, not an event.

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