Statement of Cash Flows Quarterly Data

Difficulty: Beginner

The cash flow statement provides information about a company's cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company's statement of financial position.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

eBay Inc., Consolidated Statement of Cash Flows (quarterly data)

USD $ in millions

 
3 months ended 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 Dec 31, 2013 Sep 30, 2013 Jun 30, 2013 Mar 31, 2013
Net income (loss) 407  (2,601) 523  27  1,035  5,936  413  435  482  477  539  83  626  1,023  673  676  (2,326) 850  689  640  677 
(Income) loss from discontinued operations, net of income taxes 12  46  347  (177)
Provision for transaction losses 72  79  68  63  62  59  56  64  52  72  65  65  69  273  249  232  204  238  185  193  175 
Depreciation and amortization 179  172  173  168  163  176  172  167  167  171  182  174  160  370  365  373  382  367  357  347  329 
Stock-based compensation 120  127  118  137  101  110  105  113  88  78  93  115  93  187  173  166  149  197  140  161  111 
(Gain) loss on sale of investments 49  (1,261) 31  (6) 17  (110) (102)
Deferred income taxes (29) 1,767  85  442  (565) (4,433) (61) (34) (28) 83  (115) (188) (64) (48) 3,108  (289) (89) (103) 450 
Excess tax benefits from stock-based compensation (15) (74) (115) (21) (19) (45) (116)
Gain on sale of equity investments (75)
Gain on divested business (167)
Changes in assets and liabilities, and other, net of acquisition effects (254) 1,391  77  (138) (214) 36  81  23  (120) 256  44  (136) (270) 91  (28) 95  (343) 371  146  (182) (689)
Adjustments 88  3,585  354  672  (453) (5,328) 384  327  159  603  159  116  52  618  695  818  3,500  863  645  371  260 
Net cash provided by operating activities 495  988  877  699  582  620  802  764  641  1,126  704  546  501  1,641  1,368  1,494  1,174  1,713  1,334  1,011  937 
Purchases of property and equipment (158) (192) (157) (182) (135) (136) (185) (147) (158) (129) (242) (201) (96) (369) (427) (269) (206) (281) (317) (353) (299)
Changes in principal loans receivable, net (527) (261) (230) (2) (399) (212) (154) (29)
Purchases of investments (4,794) (3,323) (3,673) (4,853) (2,750) (3,430) (2,654) (2,193) (2,935) (2,292) (1,102) (930) (2,420) (1,955) (3,238) (2,380) (1,261) (1,779) (3,702) (598) (1,426)
Equity investment in Flipkart (514)
Maturities and sales of investments 6,650  3,742  4,963  3,045  2,770  4,134  2,410  1,489  2,030  1,202  1,627  1,933  2,019  3,930  1,330  1,258  2,006  1,233  912  750  1,048 
Acquisitions, net of cash acquired (34) (11) (201) (24) (20) (35) (4) (784) (70) (7) (8)
Repayment of note receivable and sale of related equity investments 485 
Other 21  (3) (21) 35  (47) (12) (3) (12) (2) (1) (7) (5) (1) (8) (9) (5)
Net cash (used in) provided by investing activities 1,698  214  616  (2,011) (115) 560  (595) (898) (1,075) (1,222) 247  800  (498) 1,072  (2,616) (1,661) 532  (2,018) (2,904) (371) (719)
Proceeds from issuance of common stock 46  12  51  11  35  15  45  48  27  108  38  122  24  99  55  136  57  142  102 
Repurchases of common stock (1,009) (922) (907) (507) (410) (941) (501) (500) (1,001) (637) (512) (1,000) (1,182) (8) (1,657) (1,811) (255) (146) (466) (476)
Tax withholdings related to net share settlements of restricted stock units and awards (60) (49) (40) (101) (29) (25) (19) (69) (8) (19) (46) (129) (51) (28) (14) (106) (104) (20) (21) (73) (153)
Net borrowings (repayments) under commercial paper program (1,200) 1,200 
Proceeds from issuance of long-term debt, net 2,484  2,216  3,482 
Repayment of debt (750) (2) (1,450) (3) (11) (6) (600) (250) (400)
Other (15) 31  (17) 10  13  (7) (19) 42  20  20  23  (3) 19  67  39  19  45  116 
Net cash provided by (used in) financing activities (1,825) (896) (2,402) 1,932  (418) (926) (503) (537) 1,222  (1,227) (739) (1) (993) (1,065) 2,281  (445) (1,793) (500) (91) (352) (411)
Net cash provided by (used in) discontinued operating activities (1) (86) (18) 610  650 
Net cash used in discontinued investing activities 899  (1,114) (2,497) (226)
Net cash provided by (used in) discontinued financing activities (1,615)
Net cash provided by (used in) discontinued activities (1) 818  (2,747) (1,879) 432 
Effect of exchange rate changes on cash, cash equivalents and restricted cash 38  54  33  37  114  (191) 48  (13) 66  (78) (37) 48  (297) (110) (77) 31  19  86  37  (94)
Net increase (decrease) in cash, cash equivalents and restricted cash 406  360  (876) 657  163  63  (248) (685) 854  (583) (2,572) (486) (855) 1,538  956  (581) (79) (786) (1,575) 325  (287)
Source: eBay Inc., Quarterly and Annual Reports
Item Description The company
Net cash provided by operating activities The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. eBay Inc.'s net cash provided by operating activities increased from Q3 2017 to Q4 2017 but then declined significantly from Q4 2017 to Q1 2018.

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