Balance Sheet: Assets
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.
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eBay Inc. pages available for free this week:
- Statement of Comprehensive Income
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Analysis of Geographic Areas
- Enterprise Value to FCFF (EV/FCFF)
- Operating Profit Margin since 2005
- Current Ratio since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Debt
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eBay Inc., consolidated balance sheet: assets (quarterly data)
US$ in millions
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).
The financial data reveals several notable trends and shifts over the analyzed periods. Cash and cash equivalents exhibit a generally declining trend from the peak observed in early 2014, with fluctuations and a marked dip towards the last reported quarters. Short-term investments follow a somewhat cyclical pattern but maintain a generally stable range, with intermittent peaks mid-period and some reduction evident entering the most recent quarters.
Accounts receivable remained relatively stable, experiencing minor fluctuations but no significant growth or decline, indicating consistent operational performance regarding credit extended to customers. Loans and interest receivable were reported only in the initial periods, showing an increase until the end of 2014 and then discontinuing, which might indicate a strategic shift away from such financial assets.
Funds receivable and customer accounts demonstrated growth until mid-2015 but are no longer reported thereafter, consistent with a possible change in asset classification or business operations. Other current assets showed steady increases with minor volatility, reflecting careful management of miscellaneous current assets.
Current assets displayed a dramatic drop starting mid-2015, reducing by more than half in subsequent periods before stabilizing in lower ranges through 2019. This sharply contrasts with earlier stability and suggests a substantial reclassification, divestiture, or reduction in short-term resource holdings.
Long-term investments experience a decreasing trajectory, particularly pronounced from 2017 onward, reflecting divestitures or market valuation write-downs. Property and equipment assets remained broadly flat with minor decreases, indicating limited capital expenditure or asset disposals.
Goodwill fluctuated modestly but generally decreased during the middle of the timeframe before stabilizing, suggestive of impairment charges or disposals related to acquisitions. Intangible assets similarly decreased, indicating amortization or write-off of intangible holdings over time.
The introduction of operating lease right-of-use assets in the final reported quarters reflects adaptation to new accounting standards, with values increasing initially then slightly declining, corresponding with lease asset recognition.
Deferred tax assets were introduced late in the time series and showed a gradual decline, possibly due to changes in tax positions or realizability assessments. Other assets exhibited variability without a clear trend, indicating fluctuating non-core asset holdings.
Non-current assets presented a significant decline in mid-period years, nearly halving from earlier levels before partially recovering, mirroring the changes observed in long-term investments, goodwill, and intangibles, and indicating a substantial portfolio adjustment. Total assets mirrored these movements, with a strong peak before mid-2015, followed by a sharp decrease coinciding with the reduction in current and non-current assets, and then gradual declines in subsequent periods, suggesting a major contraction or restructuring event.
Overall, the data reflects a period of significant transition, with marked asset reductions particularly in current and non-current asset categories, alongside adjustments likely due to changes in accounting policies and strategic refocusing of asset holdings. The consistency in receivables amid these changes suggests operational stability despite financial restructuring.