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
Quarterly Data

eBay Inc., common-size consolidated balance sheet: assets (quarterly data)

Microsoft Excel
Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016 Dec 31, 2015 Sep 30, 2015 Jun 30, 2015 Mar 31, 2015 Dec 31, 2014 Sep 30, 2014 Jun 30, 2014 Mar 31, 2014
Cash and cash equivalents
Short-term investments
Accounts receivable, net
Loans and interest receivable, net
Funds receivable and customer accounts
Other current assets
Current assets held for sale
Current assets
Long-term investments
Property and equipment, net
Goodwill
Intangible assets, net
Operating lease right-of-use assets
Deferred tax assets
Other assets
Non-current assets
Total assets

Based on: 10-Q (reporting date: 2019-09-30), 10-Q (reporting date: 2019-06-30), 10-Q (reporting date: 2019-03-31), 10-K (reporting date: 2018-12-31), 10-Q (reporting date: 2018-09-30), 10-Q (reporting date: 2018-06-30), 10-Q (reporting date: 2018-03-31), 10-K (reporting date: 2017-12-31), 10-Q (reporting date: 2017-09-30), 10-Q (reporting date: 2017-06-30), 10-Q (reporting date: 2017-03-31), 10-K (reporting date: 2016-12-31), 10-Q (reporting date: 2016-09-30), 10-Q (reporting date: 2016-06-30), 10-Q (reporting date: 2016-03-31), 10-K (reporting date: 2015-12-31), 10-Q (reporting date: 2015-09-30), 10-Q (reporting date: 2015-06-30), 10-Q (reporting date: 2015-03-31), 10-K (reporting date: 2014-12-31), 10-Q (reporting date: 2014-09-30), 10-Q (reporting date: 2014-06-30), 10-Q (reporting date: 2014-03-31).


Cash and cash equivalents
The proportion of cash and cash equivalents relative to total assets displayed a fluctuating but generally declining trend over the observed periods. Starting at around 10.89% in early 2014, the percentage peaked near 14.02% at the end of 2014, followed by a gradual decrease, reaching a low of 4.79% by the third quarter of 2019.
Short-term investments
Short-term investments as a percentage of total assets showed an overall increasing trend from 2014 into 2016, with a notable peak above 30% around mid-2016. This was followed by a decline and stabilization between roughly 9% to 14% from late 2017 through 2019.
Accounts receivable, net
The accounts receivable ratio began around 2% in early 2014, slightly declined initially, and then rose consistently from 2017 onwards, reaching approximately 3.8% by late 2019. This suggests a moderate increase in receivables relative to total assets towards the end of the period.
Loans and interest receivable, net
This category was only reported until mid-2015, maintaining a steady level between 6.7% and 8% of total assets. No data is available beyond mid-2015.
Funds receivable and customer accounts
Reported until mid-2015, this item maintained a relatively stable share of total assets around 23% to 25%, indicating consistent levels before data ceased.
Other current assets
Other current assets showed a gradual increase from approximately 3.24% in early 2014 to about 7.5% by late 2019, suggesting growing diversification or accumulation in this asset category over time.
Current assets held for sale
This asset category appeared briefly around mid-2015, showing a peak at 6.72%, but was not reported subsequently, likely indicating a transient or one-time classification.
Current assets
The overall share of current assets relative to total assets maintained a level mostly above 50% from 2014 through mid-2015, but showed a marked decline starting from late 2015, decreasing to around 27.8% by late 2019. This indicates a strategic shift or asset reallocation from current to non-current assets during this timeframe.
Long-term investments
Long-term investments exhibited variability with a general decline over the later periods. After peaking near 24% in late 2017, the share decreased steadily to about 7.7% by the third quarter of 2019, reflecting either asset sales, valuation changes, or portfolio rebalancing.
Property and equipment, net
The net property and equipment component remained fairly stable, fluctuating between approximately 5.6% and 8.1%, with a slight upward trajectory towards the end of 2019, indicating modest investments or retained asset base in this category.
Goodwill
Goodwill experienced notable fluctuations, initially declining from about 22.8% in early 2014 to below 17% in mid-2017, followed by a steady increase reaching 27.2% by the third quarter of 2019. This pattern might reflect acquisition activity or changes in asset impairments.
Intangible assets, net
Intangible assets as a percentage of total assets showed a steady decreasing trend from nearly 2% in early 2014 down to approximately 0.4% by late 2019, indicating amortization or disposals exceeding additions during this period.
Operating lease right-of-use assets
Reported only in the last few periods, this asset category appeared at around 3.1% to 3.4% of total assets, likely reflecting adoption of new accounting standards for leases.
Deferred tax assets
Deferred tax assets were disclosed starting from late 2016, maintaining a consistent level between roughly 19% and 23.4% of total assets, indicating significant future tax benefits carried on the balance sheet.
Other assets
Other assets showed modest growth over time, starting below 1% in early 2014 and reaching near 1.9% by late 2019, suggesting incremental additions or reclassifications.
Non-current assets
The share of non-current assets experienced a rising trend overall, increasing from about 45% in early 2014 to over 70% by late 2017, before fluctuating between approximately 67% and 72% up to late 2019. This reflects a strategic emphasis on longer-term asset holdings.
Total assets
Represented as 100% across all periods, serving as the base for relative comparisons throughout the time series.