Any graphics file or document can be exported to PDF format and in case of old graphics files, such as the .ibm files from Commodore Amiga, it's actually only a matter of finding graphics editor that can open/view and print the graphics.
Such ibm to pdf conversion is probably done for a very specific purpose, considering that these images are very, very small, so perhaps for a collage of some kind or legacy content projects.
But of course, since IBM is a well known company and abbreviation used in various contexts, this conversion search query might be about something completely different.
Updated: October 10, 2023