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Microsoft Excel LibreOffice Calc

eBay Inc. (EBAY)


Analysis of Short-term (Operating) Activity Ratios

Beginner level


Short-term Activity Ratios (Summary)

eBay Inc., short-term (operating) activity ratios

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Turnover Ratios
Receivables turnover 15.09 13.77 15.17 13.88 22.46
Payables turnover 8.33 6.73 7.09 5.07 14.29
Working capital turnover 4.02 2.28 1.79 1.52 1.99
Average No. Days
Average receivable collection period 24 27 24 26 16
Average payables payment period 44 54 51 72 26

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

Short-term activity ratio Description The company
Receivables turnover An activity ratio equal to revenue divided by receivables. eBay Inc.’s receivables turnover ratio deteriorated from 2016 to 2017 but then improved from 2017 to 2018 not reaching 2016 level.
Payables turnover An activity ratio calculated as cost of goods sold divided by payables. eBay Inc.’s payables turnover ratio decreased from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level.
Working capital turnover An activity ratio calculated as revenue divided by working capital. eBay Inc.’s working capital turnover ratio improved from 2016 to 2017 and from 2017 to 2018.

Short-term activity ratio Description The company
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.
Average payables payment period An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. eBay Inc.’s number of days of payables outstanding increased from 2016 to 2017 but then decreased significantly from 2017 to 2018.

Receivables Turnover

eBay Inc., receivables turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Selected Financial Data (US$ in millions)
Net revenues 10,746  9,567  8,979  8,592  17,902 
Accounts receivable, net 712  695  592  619  797 
Short-term Activity Ratio
Receivables turnover1 15.09 13.77 15.17 13.88 22.46
Benchmarks
Receivables Turnover, Competitors2
Amazon.com Inc. 17.50 18.35 20.73 24.32 26.97
Costco Wholesale Corp. 82.94 88.11 92.71 92.86 96.00
Home Depot Inc. 51.69 46.62 46.84 56.05 56.37
Lowe’s Cos. Inc.
Netflix Inc.
Target Corp. 172.79 180.51 192.15 147.30 130.80
TJX Cos. Inc. 109.62 128.21 129.98 135.99 130.53
Walmart Inc. 88.31 82.49 85.10 71.15 70.85
Receivables Turnover, Sector
General Retailers 49.82 53.96 62.19 65.15 68.48
Receivables Turnover, Industry
Consumer Services 22.82 24.86 26.07 26.60 29.04

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 2018 Calculation
Receivables turnover = Net revenues ÷ Accounts receivable, net
= 10,746 ÷ 712 = 15.09

2 Click competitor name to see calculations.

Short-term activity ratio Description The company
Receivables turnover An activity ratio equal to revenue divided by receivables. eBay Inc.’s receivables turnover ratio deteriorated from 2016 to 2017 but then improved from 2017 to 2018 not reaching 2016 level.

Payables Turnover

eBay Inc., payables turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Selected Financial Data (US$ in millions)
Cost of net revenues 2,382  2,222  2,007  1,771  5,732 
Accounts payable 286  330  283  349  401 
Short-term Activity Ratio
Payables turnover1 8.33 6.73 7.09 5.07 14.29
Benchmarks
Payables Turnover, Competitors2
Amazon.com Inc. 3.64 3.23 3.49 3.51 3.81
Costco Wholesale Corp. 10.96 11.64 13.52 11.22 11.60
Home Depot Inc. 9.19 8.90 8.87 9.34 8.87
Lowe’s Cos. Inc. 6.86 6.40 6.84 7.16 6.98
Netflix Inc. 17.70 21.30 19.27 18.11 18.62
Target Corp. 5.89 6.74 7.01 6.61 6.66
TJX Cos. Inc. 10.25 10.56 10.00 10.35 11.07
Walmart Inc. 8.10 8.72 9.38 9.50 9.57
Payables Turnover, Sector
General Retailers 6.89 7.05 7.79 7.95 8.21
Payables Turnover, Industry
Consumer Services 7.46 7.62 8.27 8.25 8.75

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 2018 Calculation
Payables turnover = Cost of net revenues ÷ Accounts payable
= 2,382 ÷ 286 = 8.33

2 Click competitor name to see calculations.

Short-term activity ratio Description The company
Payables turnover An activity ratio calculated as cost of goods sold divided by payables. eBay Inc.’s payables turnover ratio decreased from 2016 to 2017 but then increased from 2017 to 2018 exceeding 2016 level.

Working Capital Turnover

eBay Inc., working capital turnover calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Selected Financial Data (US$ in millions)
Current assets 7,126  7,743  8,875  7,904  26,531 
Less: Current liabilities 4,454  3,539  3,847  2,263  17,531 
Working capital 2,672  4,204  5,028  5,641  9,000 
 
Net revenues 10,746  9,567  8,979  8,592  17,902 
Short-term Activity Ratio
Working capital turnover1 4.02 2.28 1.79 1.52 1.99
Benchmarks
Working Capital Turnover, Competitors2
Amazon.com Inc. 34.71 76.87 69.20 41.56 27.48
Costco Wholesale Corp. 381.36 149.76 34.70
Home Depot Inc. 36.84 26.34 19.82 20.62 17.40
Lowe’s Cos. Inc. 101.51 2,500.65 856.14 76.81 37.62
Netflix Inc. 4.93 5.31 7.79 3.56 4.31
Target Corp. 48.93 30.89
TJX Cos. Inc. 10.67 11.09 13.06 10.44 10.75
Walmart Inc.
Working Capital Turnover, Sector
General Retailers 1,067.04 146.37 72.34 133.29
Working Capital Turnover, Industry
Consumer Services 421.78 92.81 91.36

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 2018 Calculation
Working capital turnover = Net revenues ÷ Working capital
= 10,746 ÷ 2,672 = 4.02

2 Click competitor name to see calculations.

Short-term activity ratio Description The company
Working capital turnover An activity ratio calculated as revenue divided by working capital. eBay Inc.’s working capital turnover ratio improved from 2016 to 2017 and from 2017 to 2018.

Average Receivable Collection Period

eBay Inc., average receivable collection period calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Selected Financial Data
Receivables turnover 15.09 13.77 15.17 13.88 22.46
Short-term Activity Ratio (no. days)
Average receivable collection period1 24 27 24 26 16
Benchmarks (no. days)
Average Receivable Collection Period, Competitors2
Amazon.com Inc. 21 20 18 15 14
Costco Wholesale Corp. 4 4 4 4 4
Home Depot Inc. 7 8 8 7 6
Lowe’s Cos. Inc.
Netflix Inc.
Target Corp. 2 2 2 2 3
TJX Cos. Inc. 3 3 3 3 3
Walmart Inc. 4 4 4 5 5
Average Receivable Collection Period, Sector
General Retailers 7 7 6 6 5
Average Receivable Collection Period, Industry
Consumer Services 16 15 14 14 13

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 2018 Calculation
Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ 15.09 = 24

2 Click competitor name to see calculations.

Short-term activity ratio Description The company
Average receivable collection period An activity ratio equal to the number of days in the period divided by receivables turnover.

Average Payables Payment Period

eBay Inc., average payables payment period calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Selected Financial Data
Payables turnover 8.33 6.73 7.09 5.07 14.29
Short-term Activity Ratio (no. days)
Average payables payment period1 44 54 51 72 26
Benchmarks (no. days)
Average Payables Payment Period, Competitors2
Amazon.com Inc. 100 113 105 104 96
Costco Wholesale Corp. 33 31 27 33 31
Home Depot Inc. 40 41 41 39 41
Lowe’s Cos. Inc. 53 57 53 51 52
Netflix Inc. 21 17 19 20 20
Target Corp. 62 54 52 55 55
TJX Cos. Inc. 36 35 36 35 33
Walmart Inc. 45 42 39 38 38
Average Payables Payment Period, Sector
General Retailers 53 52 47 46 44
Average Payables Payment Period, Industry
Consumer Services 49 48 44 44 42

Based on: 10-K (filing date: 2019-01-30), 10-K (filing date: 2018-02-05), 10-K (filing date: 2017-02-06), 10-K (filing date: 2016-02-01), 10-K (filing date: 2015-02-06).

1 2018 Calculation
Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ 8.33 = 44

2 Click competitor name to see calculations.

Short-term activity ratio Description The company
Average payables payment period An estimate of the average number of days it takes a company to pay its suppliers; equal to the number of days in the period divided by payables turnover ratio for the period. eBay Inc.’s number of days of payables outstanding increased from 2016 to 2017 but then decreased significantly from 2017 to 2018.