eBay Inc. (EBAY)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data

Difficulty: Beginner

eBay Inc., Common-Size Consolidated Statement of Financial Position, Liabilities and Stockholders’ Equity (quarterly data)

		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
	Short-term debt
	Accounts payable
	Funds payable and amounts due to customers
	Accrued expenses and other current liabilities
	Deferred revenue
	Income taxes payable
	Current liabilities held for sale
	Current liabilities
	Operating lease liabilities
	Deferred tax liabilities
	Long-term debt
	Other liabilities
	Non-current liabilities
	Total liabilities
	Common stock, $0.001 par value
	Additional paid-in capital
	Treasury stock at cost
	Retained earnings
	Accumulated other comprehensive income (loss)
	Stockholders’ equity
	Total liabilities and stockholders’ equity

Item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	eBay Inc.’s current liabilities as a percentage of total liabilities and stockholders’ equity increased from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
Non-current liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	eBay Inc.’s non-current liabilities as a percentage of total liabilities and stockholders’ equity declined from Q3 2018 to Q4 2018 but then increased from Q4 2018 to Q1 2019 exceeding Q3 2018 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	eBay Inc.’s total liabilities as a percentage of total liabilities and stockholders’ equity increased from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.
Stockholders’ equity	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	eBay Inc.’s stockholders’ equity as a percentage of total liabilities and stockholders’ equity declined from Q3 2018 to Q4 2018 and from Q4 2018 to Q1 2019.

	eBay Inc.	Other companies (not purchased previously)
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

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Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

eBay Inc. (EBAY)

Common-Size Statement of Financial Position, Liabilities and Stockholders’ EquityQuarterly Data

Common-Size Statement of Financial Position, Liabilities and Stockholders’ Equity
Quarterly Data