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: Liabilities and Stockholders’ Equity
Quarterly Data

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eBay Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (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
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

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).

Short-term debt
The proportion of short-term debt fluctuates considerably across the periods. Initially low around 0.01% to 3.41%, it spikes to as high as 9.75% in Dec 2018 before sharply decreasing to 2.77% by Sep 2019. This variability suggests episodic reliance on short-term borrowings.
Accounts payable
Accounts payable remains relatively stable, generally oscillating between 0.68% and 1.58%. Some incremental increases are seen toward the end of the series, indicating a slight rise in payables relative to total liabilities and equity.
Funds payable and amounts due to customers
This item shows a generally consistent trend around 23.8% to 24.86% in the first half of the dataset but is absent in later periods, indicating either a change in reporting or classification.
Accrued expenses and other current liabilities
The percentage experiences volatility, ranging from approximately 6.8% to 16.94%. While declining after mid-2015, it then trends upward toward the end of 2019, peaking at 13.4%, revealing some fluctuation in short-term obligations.
Deferred revenue
Deferred revenue is relatively stable but shows a gradual increase over time, from about 0.42% in early periods to 0.9% by late 2019, suggesting growing unearned revenue liabilities.
Income taxes payable
This item fluctuates modestly, ranging roughly between 0.22% and 1.04%, with an upward trend noted in the closing quarters, reflective of varying tax liabilities.
Current liabilities held for sale
Reported only in mid-2015, peaking at 1.83%, afterward no data is available, suggesting a specific short-term liability related to asset disposition during that period.
Current liabilities overall
Current liabilities demonstrate a downward trend from near 39% in early 2014 to a nadir near 10% during mid-2017 and 2018, before rising again to around 19.69% by late 2019. This variability highlights shifts in short-term obligations over time.
Operating lease liabilities
Reported only in the final quarters, ranging from 2.45% to 2.66%, indicating adoption of new lease accounting standards or changes in obligations near the end of the period.
Deferred tax liabilities
Deferred tax liabilities exhibit an upward trajectory from about 1.59% to 14%, peaking nearer the end of the timeline. This growth may reflect increasing deferred tax obligations or changes in tax regulations.
Long-term debt
Long-term debt shows significant growth from approximately 10.17% in early 2014 to a high around 46.05% in early 2016, then moderates to a fluctuating range around 32% to 38% toward late 2019. This indicates increased leverage during the middle periods with some stabilization later.
Other liabilities
Other liabilities remain relatively low until late 2017, after which they rise notably to between 6.46% and 7.61%, remaining elevated through 2019, indicating growing miscellaneous obligations.
Non-current liabilities
Non-current liabilities experience a marked increase over the years, starting near 12.81%, rising steadily to over 62.84% by late 2019, signaling a growing share of long-term obligations relative to total liabilities and equity.
Total liabilities
Total liabilities increase from about 51.64% to 82.53%, tracing a clear trend of increasing leverage over the time frame, which may impact financial risk and capital structure.
Common stock
The percentage remains negligible and stable at about 0.01%, indicating no significant changes in par value common stock relative to total liabilities and equity.
Additional paid-in capital
This capital component varies substantially, beginning near 32.56%, peaking to 85.43% toward the end of the series, especially around late 2019. This suggests considerable equity injections or capital restructuring over the period.
Treasury stock at cost
Treasury stock shows a steady increase in negative balance, from about -27.64% to as much as -162.42%, indicating substantial repurchases of own shares, which significantly impacts equity structure.
Retained earnings
Retained earnings generally increase from approximately 40.76% to a peak of 92.52%, signifying accumulation of profits over time and strengthening of equity.
Accumulated other comprehensive income (loss)
This component fluctuates moderately, ranging from about -0.52% to 5.87%, with no consistent direction, reflecting variable comprehensive income impacts such as currency adjustments or unrealized gains/losses.
Stockholders’ equity
Stockholders’ equity as a percentage shows a declining trend from 48.36% to 17.47%, underscoring a relative reduction in equity proportion of total capitalization, likely due to increased liabilities and treasury stock repurchases.
Total liabilities and stockholders’ equity
This remains constant at 100%, serving as the base for all percentage calculations over time.