Stock Analysis on Net
Stock Analysis on Net

eBay Inc. (NASDAQ:EBAY)

$22.49

This company has been moved to the archive! The financial data has not been updated since October 24, 2019.

Common-Size Balance Sheet: Assets

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eBay Inc., common-size consolidated balance sheet: assets

Microsoft Excel
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Cash and cash equivalents
Short-term investments
Accounts receivable, net
Loans and interest receivable, net
Funds receivable and customer accounts
Customer accounts and funds receivable
Other
Other current assets
Current assets
Long-term investments
Property and equipment, net
Goodwill
Intangible assets, net
Deferred tax assets
Other assets
Non-current assets
Total assets

Based on: 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31), 10-K (reporting date: 2016-12-31), 10-K (reporting date: 2015-12-31), 10-K (reporting date: 2014-12-31).

Cash and cash equivalents
The proportion of cash and cash equivalents relative to total assets exhibited a declining trend from 14.02% in 2014 to a low of 7.62% in 2016, followed by a slight recovery to 9.65% in 2018. This indicates a reduced allocation of highly liquid assets over the period, with a modest increase in the final year.
Short-term investments
Short-term investments as a percentage of total assets rose sharply from 8.35% in 2014 to a peak of 24.17% in 2015, then steadily decreased to 11.89% by 2018. This pattern suggests an initial aggressive increase in short-term investment holdings, which were gradually reduced over subsequent years.
Accounts receivable, net
Net accounts receivable fluctuated moderately, increasing from 1.77% in 2014 to 3.48% in 2015, then dipping to 2.48% in 2016 before gradually rising again to 3.12% in 2018. Overall, receivables maintained a relatively low but somewhat inconsistent share of total assets.
Loans and interest receivable, net
Data for loans and interest receivable are reported only in 2014 at 7.98%; no subsequent data is available, signifying either a discontinuation or reclassification of this asset category in the succeeding years.
Funds receivable and customer accounts / Customer accounts and funds receivable
Initially reported as 23.36% in 2014 under "Funds receivable and customer accounts," this category shows data from 2015 onwards as "Customer accounts and funds receivable," with values fluctuating slightly around the 2.5% to 3% range. This significant reduction after 2014 suggests possible redefinitions or disposals of these assets.
Other / Other current assets
"Other" items as a percentage of total assets were relatively low, around 3%, but showed inconsistency with a low point at 2.01% in 2017 and an increase to 3.63% in 2018. When considering "Other current assets," a different trend emerged with a peak at 6.49% in 2015, a dip in 2017, and a return to 6.57% in 2018, indicating variability in miscellaneous asset components.
Current assets
The share of current assets in total assets consistently declined from 58.79% in 2014 to a low of 29.8% in 2017, with a slight upward adjustment to 31.23% in 2018. The overall decrease suggests a strategic shift away from current assets toward longer-term investments or fixed assets.
Long-term investments
Long-term investments demonstrated an uneven pattern, rising from 12.8% in 2014 to 24.37% in 2017, before decreasing to 16.56% in 2018. This indicates fluctuating commitment to long-term investment assets, peaking in 2017 before being reduced.
Property and equipment, net
Property and equipment as a percentage of total assets experienced modest variation, starting at 6.43% in 2014, increasing to 8.74% in 2015, then stabilizing around 6%-7% through 2018. This stability suggests a consistent level of investment in physical assets.
Goodwill
Goodwill showed notable volatility, increasing from 20.15% in 2014 to 25.03% in 2015, then declining sharply to 18.37% in 2017 before rising again to 22.61% in 2018. This pattern may reflect acquisition activity and subsequent impairments or revaluations.
Intangible assets, net
Intangible assets decreased steadily as a proportion of total assets from 1.25% in 2014 to a low of 0.27% in 2017, with a slight increase to 0.4% in 2018. Overall, intangible assets represent a small and declining portion of the asset base.
Deferred tax assets
Deferred tax assets are reported from 2016 onward, growing from 19.32% in 2016 to 21% in 2018. The absence of data prior to 2016 indicates either a change in accounting presentation or asset recognition. The increasing proportion suggests rising deferred tax benefit recognition.
Other assets
"Other assets" remained a minor component, fluctuating between 0.58% in 2014 and around 1.2% by 2018, suggesting a stable but small share of total assets.
Non-current assets
Non-current assets showed a clear upward trend, increasing from 41.21% of total assets in 2014 to a peak of 70.2% in 2017, then slightly declining to 68.77% in 2018. This indicates a strategic orientation towards long-term asset holdings over the period examined.
Total assets
Total assets remain consistently represented by 100% across all years, confirming the use of percentages to total assets as a basis for analysis.