For latest quarter, ending Sept 30, debt up 300 million dollars, or 100 million per month https://finbox.com/NYSE:IBM/explorer/total_debt/ the profits are spent buying mostly worthless companies for their revenues, faking revenue "growth".
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That's the same as what Microsoft did with Activision to hide XBox sales collapsing over 50% in one year while Microsoft's debt rose to 111.4 billion dollars.