Stock Analysis on Net
Stock Analysis on Net

eBay Inc. (NASDAQ:EBAY)

This company was transferred to the archive: financial data is no longer updated!

Analysis of Short-term (Operating) Activity Ratios
Quarterly Data

Beginner level

Short-term Activity Ratios (Summary)

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

Microsoft Excel LibreOffice Calc
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
Turnover Ratios
Receivables turnover 15.20 13.62 15.10 15.09 13.77 13.75 14.54 13.77 14.93 14.79 15.30 15.17 14.23 13.99 14.47 13.88 18.81 20.31 22.33 22.46
Payables turnover 8.36 8.11 9.66 8.33 10.46 9.10 8.99 6.73 8.35 7.44 6.91 7.09 7.05 6.24 6.68 5.07 16.45 10.42 12.19 14.29
Working capital turnover 7.12 6.64 4.99 4.02 3.54 2.86 2.37 2.28 2.00 1.45 2.23 1.79 1.48 1.14 1.14 1.52 2.91 1.17 1.76 1.99
Average No. Days
Average receivable collection period 24 27 24 24 26 27 25 27 24 25 24 24 26 26 25 26 19 18 16 16
Average payables payment period 44 45 38 44 35 40 41 54 44 49 53 51 52 59 55 72 22 35 30 26

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

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 Q1 2019 to Q2 2019 but then improved from Q2 2019 to Q3 2019 exceeding Q1 2019 level.
Payables turnover An activity ratio calculated as cost of goods sold divided by payables. eBay Inc.’s payables turnover ratio decreased from Q1 2019 to Q2 2019 but then slightly increased from Q2 2019 to Q3 2019.
Working capital turnover An activity ratio calculated as revenue divided by working capital. eBay Inc.’s working capital turnover ratio improved from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.

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 Q1 2019 to Q2 2019 but then slightly decreased from Q2 2019 to Q3 2019.

Receivables Turnover

eBay Inc., receivables turnover calculation (quarterly data)

Microsoft Excel LibreOffice Calc
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
Selected Financial Data (US$ in millions)
Net revenues 2,649  2,687  2,643  2,877  2,649  2,640  2,580  2,613  2,409  2,328  2,217  2,395  2,217  2,230  2,137  2,322  2,099  2,110  2,061  4,921  4,353  4,366  4,262 
Accounts receivable, net 714  797  716  712  761  745  683  695  626  619  592  592  626  628  599  619  595  662  703  797  755  765  810 
Short-term Activity Ratio
Receivables turnover1 15.20 13.62 15.10 15.09 13.77 13.75 14.54 13.77 14.93 14.79 15.30 15.17 14.23 13.99 14.47 13.88 18.81 20.31 22.33 22.46
Benchmarks
Receivables Turnover, Competitors2
Costco Wholesale Corp. 85.87 72.17 78.90 82.94 85.61 66.45 83.27 88.11 82.45 74.19 78.05 92.71 88.72 78.94 83.89 92.86 94.92 87.91 89.77 96.00
Dollar General Corp.
Home Depot Inc. 48.64 48.21 44.41 51.69 45.81 44.52 44.23 46.62 46.80 46.13 45.44 46.84 44.65 50.35 45.88 56.05
TJX Cos. Inc. 92.44 105.97 99.83 109.62 99.38 111.01 105.37 128.21 106.64 111.30 112.28 129.98 110.59 114.58 111.79 135.99
Walmart Inc. 87.77 101.15 109.65 88.31 83.61 89.97 91.94 82.49 89.87 90.93 92.46 85.10 95.89 91.39 82.93 71.15

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

1 Q3 2019 Calculation
Receivables turnover = (Net revenuesQ3 2019 + Net revenuesQ2 2019 + Net revenuesQ1 2019 + Net revenuesQ4 2018) ÷ Accounts receivable, net
= (2,649 + 2,687 + 2,643 + 2,877) ÷ 714 = 15.20

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 Q1 2019 to Q2 2019 but then improved from Q2 2019 to Q3 2019 exceeding Q1 2019 level.

Payables Turnover

eBay Inc., payables turnover calculation (quarterly data)

Microsoft Excel LibreOffice Calc
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
Selected Financial Data (US$ in millions)
Cost of net revenues 627  630  601  618  608  597  559  590  556  561  515  539  498  493  477  493  433  434  411  1,600  1,389  1,392  1,351 
Accounts payable 296  303  251  286  225  253  252  330  260  284  296  283  278  304  275  349  175  368  393  401  339  312  277 
Short-term Activity Ratio
Payables turnover1 8.36 8.11 9.66 8.33 10.46 9.10 8.99 6.73 8.35 7.44 6.91 7.09 7.05 6.24 6.68 5.07 16.45 10.42 12.19 14.29
Benchmarks
Payables Turnover, Competitors2
Amazon.com Inc. 4.37 4.11 4.47 3.64 4.30 4.61 4.78 3.23 3.93 4.48 4.86 3.49 4.45 4.91 5.01 3.51
Costco Wholesale Corp. 11.49 11.96 9.61 10.96 11.32 11.73 9.61 11.64 11.34 11.98 9.41 13.52 11.59 12.39 9.76 11.22 11.36 12.15 10.22 11.60
Dollar General Corp. 7.45 7.42 8.22 8.09 8.19 8.40 9.53 9.76 7.55 8.43 9.88 9.41 9.41 8.85 9.31 9.44
Home Depot Inc. 7.66 7.29 6.90 9.19 7.63 7.51 6.90 8.90 7.63 7.32 6.83 8.87 7.86 7.46 6.83 9.34
Lowe’s Cos. Inc. 5.16 5.22 4.53 6.86 5.09 5.15 4.41 6.40 5.21 5.18 4.45 6.84 5.18 5.28 4.63 7.16
Target Corp. 4.45 5.75 6.35 5.89 4.94 6.48 7.47 6.74 5.98 7.39 8.02 7.01 5.84 7.44 7.57 6.61
TJX Cos. Inc. 8.28 9.99 10.42 10.25 8.18 10.28 10.91 10.56 8.62 10.11 10.52 10.00 8.01 9.43 9.76 10.35
Walmart Inc. 7.70 8.84 8.46 8.10 7.74 8.60 8.76 8.72 8.39 9.03 9.50 9.38 8.95 9.80 9.80 9.50

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

1 Q3 2019 Calculation
Payables turnover = (Cost of net revenuesQ3 2019 + Cost of net revenuesQ2 2019 + Cost of net revenuesQ1 2019 + Cost of net revenuesQ4 2018) ÷ Accounts payable
= (627 + 630 + 601 + 618) ÷ 296 = 8.36

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 Q1 2019 to Q2 2019 but then slightly increased from Q2 2019 to Q3 2019.

Working Capital Turnover

eBay Inc., working capital turnover calculation (quarterly data)

Microsoft Excel LibreOffice Calc
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
Selected Financial Data (US$ in millions)
Current assets 5,209  6,844  6,665  7,126  6,963  6,184  6,763  7,743  7,858  10,906  8,493  8,875  9,783  9,914  9,703  7,904  8,280  28,549  26,514  26,531  25,654  22,378  22,359 
Less: Current liabilities 3,685  5,209  4,500  4,454  4,006  2,608  2,568  3,539  3,190  4,596  4,433  3,847  3,763  2,206  2,107  2,263  4,436  17,060  17,611  17,531  16,491  17,538  15,741 
Working capital 1,524  1,635  2,165  2,672  2,957  3,576  4,195  4,204  4,668  6,310  4,060  5,028  6,020  7,708  7,596  5,641  3,844  11,489  8,903  9,000  9,163  4,840  6,618 
 
Net revenues 2,649  2,687  2,643  2,877  2,649  2,640  2,580  2,613  2,409  2,328  2,217  2,395  2,217  2,230  2,137  2,322  2,099  2,110  2,061  4,921  4,353  4,366  4,262 
Short-term Activity Ratio
Working capital turnover1 7.12 6.64 4.99 4.02 3.54 2.86 2.37 2.28 2.00 1.45 2.23 1.79 1.48 1.14 1.14 1.52 2.91 1.17 1.76 1.99
Benchmarks
Working Capital Turnover, Competitors2
Amazon.com Inc. 38.37 35.44 42.11 34.71 48.44 56.56 69.39 76.87 107.01 308.26 69.18 69.20 60.63 45.82 48.76 41.56
Costco Wholesale Corp. 294.44 381.36 483.61 1,194.83 201.79 149.76 126.31 35.71 34.70
Dollar General Corp. 15.23 15.35 14.61 18.29 19.21 19.41 21.13 20.84 21.08 21.25 14.13 14.18 13.37 15.49 16.47 12.24
Home Depot Inc. 65.46 43.91 33.09 36.84 26.96 20.77 27.68 26.34 18.99 20.84 23.41 19.82 32.97 27.27 85.23 20.62
Lowe’s Cos. Inc. 1,031.26 78.17 266.87 101.51 254.28 166.37 112.95 2,500.65 657.58 363.64 25.59 856.14 250.55 76.81
Target Corp. 352.16 143.21 37.77 48.93 54.91 42.15 28.66 30.89
TJX Cos. Inc. 11.75 11.43 10.67 10.67 11.76 11.64 11.36 11.09 10.72 12.87 12.25 13.06 11.57 11.34 10.77 10.44
Walmart Inc.

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

1 Q3 2019 Calculation
Working capital turnover = (Net revenuesQ3 2019 + Net revenuesQ2 2019 + Net revenuesQ1 2019 + Net revenuesQ4 2018) ÷ Working capital
= (2,649 + 2,687 + 2,643 + 2,877) ÷ 1,524 = 7.12

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 Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.

Average Receivable Collection Period

eBay Inc., average receivable collection period calculation (quarterly data)

Microsoft Excel LibreOffice Calc
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
Selected Financial Data
Receivables turnover 15.20 13.62 15.10 15.09 13.77 13.75 14.54 13.77 14.93 14.79 15.30 15.17 14.23 13.99 14.47 13.88 18.81 20.31 22.33 22.46
Short-term Activity Ratio (no. days)
Average receivable collection period1 24 27 24 24 26 27 25 27 24 25 24 24 26 26 25 26 19 18 16 16
Benchmarks (no. days)
Average Receivable Collection Period, Competitors2
Costco Wholesale Corp. 4 5 5 4 4 5 4 4 4 5 5 4 4 5 4 4 4 4 4 4
Dollar General Corp.
Home Depot Inc. 8 8 8 7 8 8 8 8 8 8 8 8 8 7 8 7
TJX Cos. Inc. 4 3 4 3 4 3 3 3 3 3 3 3 3 3 3 3
Walmart Inc. 4 4 3 4 4 4 4 4 4 4 4 4 4 4 4 5

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

1 Q3 2019 Calculation
Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ 15.20 = 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 (quarterly data)

Microsoft Excel LibreOffice Calc
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
Selected Financial Data
Payables turnover 8.36 8.11 9.66 8.33 10.46 9.10 8.99 6.73 8.35 7.44 6.91 7.09 7.05 6.24 6.68 5.07 16.45 10.42 12.19 14.29
Short-term Activity Ratio (no. days)
Average payables payment period1 44 45 38 44 35 40 41 54 44 49 53 51 52 59 55 72 22 35 30 26
Benchmarks (no. days)
Average Payables Payment Period, Competitors2
Amazon.com Inc. 84 89 82 100 85 79 76 113 93 81 75 105 82 74 73 104
Costco Wholesale Corp. 32 31 38 33 32 31 38 31 32 30 39 27 31 29 37 33 32 30 36 31
Dollar General Corp. 49 49 44 45 45 43 38 37 48 43 37 39 39 41 39 39
Home Depot Inc. 48 50 53 40 48 49 53 41 48 50 53 41 46 49 53 39
Lowe’s Cos. Inc. 71 70 81 53 72 71 83 57 70 70 82 53 70 69 79 51
Target Corp. 82 63 57 62 74 56 49 54 61 49 45 52 63 49 48 55
TJX Cos. Inc. 44 37 35 36 45 35 33 35 42 36 35 36 46 39 37 35
Walmart Inc. 47 41 43 45 47 42 42 42 44 40 38 39 41 37 37 38

Based on: 10-Q (filing date: 2019-10-24), 10-Q (filing date: 2019-07-18), 10-Q (filing date: 2019-04-24), 10-K (filing date: 2019-01-30), 10-Q (filing date: 2018-10-31), 10-Q (filing date: 2018-07-19), 10-Q (filing date: 2018-04-26), 10-K (filing date: 2018-02-05), 10-Q (filing date: 2017-10-20), 10-Q (filing date: 2017-07-21), 10-Q (filing date: 2017-04-20), 10-K (filing date: 2017-02-06), 10-Q (filing date: 2016-10-20), 10-Q (filing date: 2016-07-21), 10-Q (filing date: 2016-04-27), 10-K (filing date: 2016-02-01), 10-Q (filing date: 2015-10-28), 10-Q (filing date: 2015-07-21), 10-Q (filing date: 2015-04-23), 10-K (filing date: 2015-02-06), 10-Q (filing date: 2014-10-16), 10-Q (filing date: 2014-07-18), 10-Q (filing date: 2014-05-01).

1 Q3 2019 Calculation
Average payables payment period = 365 ÷ Payables turnover
= 365 ÷ 8.36 = 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 Q1 2019 to Q2 2019 but then slightly decreased from Q2 2019 to Q3 2019.