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.

Balance Sheet: Liabilities and Stockholders’ Equity
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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

Paying user area

Try for free

eBay Inc. pages available for free this week:

The data is hidden behind: . Unhide it.

Get access

This is a one-time payment. There is no automatic renewal.

We accept:

Visa Mastercard American Express Maestro Discover JCB PayPal Google Pay
Visa Secure Mastercard Identity Check American Express SafeKey

eBay Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

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 short-term debt values fluctuate significantly over the observed periods. Starting at a low of 4 million in early 2014, the metric spikes intermittently, reaching highs above 2,000 million in late 2016 and 2017, then declining again toward 518 million by late 2019. The data shows irregular volatility, suggesting possibly varying short-term financing needs or refinance activities.
Accounts Payable
Accounts payable demonstrate moderate fluctuations with values ranging mostly between 175 and 400 million. There is no clear trend of increase or decrease, but a notable reduction is observed in mid-2015 followed by stability and slight declines towards the end of the period.
Funds Payable and Amounts Due to Customers
Values for this category, available only until mid-2015, show a gradual increase from 9,648 million to 11,352 million, indicating growing customer-facing liabilities in the early periods.
Accrued Expenses and Other Current Liabilities
This metric declines sharply from above 5,500 million in early 2014 to under 2,000 million by end-2015, then trends upward again reaching about 2,507 million by late 2019. This reflects a significant reduction in accrued expenses during 2014-2015 followed by a recovery and subsequent growth in later years.
Deferred Revenue
Deferred revenue remains fairly stable throughout the period, with minor fluctuations between 106 million and 190 million, suggesting steady revenue recognition practices.
Income Taxes Payable
Income taxes payable fluctuate moderately with spikes at various intervals, such as peaks around 236 million in early 2018, and values mostly ranging between 50 million and 200 million. This indicates varying tax liabilities but within a relatively stable range.
Current Liabilities Held for Sale
Data is only reported for two quarters in 2015 with values around 336 to 381 million, indicating a brief classification of certain liabilities as held for sale during that period.
Current Liabilities
Current liabilities show a sharp decline from over 17,000 million in early 2014 to roughly 2,000–5,000 million range post-2015, likely reflecting a change in reporting or restructuring. A slight upward trend is observed towards later periods, but the overall level remains significantly lower compared to earlier years.
Operating Lease Liabilities
Data appears only in the last three quarters of the sample, showing a gradual decrease from 547 million to 497 million, indicating a slight reduction in lease obligations toward the end of the reporting period.
Deferred Tax Liabilities
Deferred tax liabilities exhibit substantial variation, rising significantly in 2015 to over 1,900 million, peaking at 3,425 million in early 2017, then gradually declining to around 2,620 million by late 2019. This suggests dynamic tax timing differences and changes in tax positions over time.
Long-Term Debt
Long-term debt fluctuates widely, peaking above 9,200 million in multiple quarters between 2016 and 2018. It begins around 4,100 million in early 2014, increases sharply in 2014-2015, then exhibits a decline towards slightly above 7,200 million by late 2019. This trend may reflect debt refinancing or repayment activity.
Other Liabilities
Other liabilities remain relatively low and stable at around 60 to 180 million initially, but show a sharp increase to around 1,720 million in early 2017 and thereafter sustain levels near 1,400 to 1,800 million. This indicates a reclassification or material change in other liabilities starting in 2017.
Non-current Liabilities
Non-current liabilities rise steeply from below 5,200 million in early 2014 to a peak above 14,000 million in 2017, then decline gradually to approximately 11,700 million by late 2019. The pattern points to increased long-term obligations around 2017 followed by partial reduction.
Total Liabilities
Total liabilities increase from approximately 20,900 million early in 2014 to a high of around 25,800 million in mid-2015, then decrease sharply to around 11,800 million by late 2015, followed by a rebound up to 17,900 million in late 2017. After that, total liabilities trend downward to about 15,400 million by late 2019. These fluctuations are consistent with changes observed in current and non-current liabilities and likely reflect restructuring or reclassifications around 2015.
Common Stock
Common stock value remains constant at 2 million throughout the entire period, indicating no new issuances or buybacks affecting par value.
Additional Paid-in Capital
This item shows a steady increase from 13,202 million to 15,988 million, reflecting consistent shareholder contributions or accumulated capital injections over time.
Treasury Stock
Treasury stock at cost increases steadily in magnitude (negative values) from approximately -11,200 million to around -30,400 million, indicating ongoing stock repurchase programs leading to a significant accumulation of treasury shares.
Retained Earnings
Retained earnings generally rise from about 16,500 million in early 2014 to a peak above 17,300 million by late 2019, with an intermittent dip observed around 2016-2017 when values briefly decline to the 7,000-8,000 million range before recovering. This reflects fluctuations in accumulated profits possibly associated with extraordinary items or restatements.
Accumulated Other Comprehensive Income (Loss)
This equity component fluctuates throughout the period without a clear directional trend, showing both positive and negative values but mostly positive, peaking above 1,200 million then falling to levels around 360 million at the end. The variation indicates changing gains and losses not reflected in net income.
Stockholders’ Equity
Stockholders’ equity shows variability with an increase from nearly 20,000 million in early 2014 to highs above 11,500 million in 2016, but then a decline to approximately 3,270 million by late 2019. The sharp decrease particularly after 2015 aligns with the remarkable drop in current liabilities and retained earnings, suggesting significant structural changes in equity composition.
Total Liabilities and Stockholders’ Equity
The combined total reflects the previously noted trends, rising from around 40,500 million in 2014 to a peak above 45,600 million in mid-2015, then declining substantially to about 18,700 million by late 2019. This overall contraction echoes the substantial changes in liabilities and equity discussed above, indicating a possible change in fiscal or reporting structure during the period.