Stock Analysis on Net
Stock Analysis on Net

eBay Inc. (NASDAQ:EBAY)

This company has been moved to the archive! The financial data has not been updated since October 24, 2019.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

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

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 2.77 9.75 6.94 6.78 6.54 0.01 0.08 3.01 2.89 8.06 8.91 6.08 7.07 0.00 0.03 0.00 3.41 1.89 1.94 1.88 0.56 2.89 0.01
Accounts payable 1.58 1.43 1.12 1.25 0.95 1.05 1.03 1.27 1.00 1.03 1.19 1.19 1.36 1.52 1.40 1.96 0.95 0.81 0.88 0.89 0.76 0.75 0.68
Funds payable and amounts due to customers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24.86 24.29 23.36 22.40 24.10 23.80
Accrued expenses and other current liabilities 13.40 11.88 10.83 10.23 8.41 8.83 7.81 8.21 7.57 6.80 6.82 7.94 8.84 8.59 8.42 9.76 16.94 8.47 11.47 11.95 12.63 13.67 13.62
Deferred revenue 0.90 0.84 0.78 0.74 0.69 0.63 0.58 0.45 0.45 0.45 0.45 0.46 0.57 0.58 0.59 0.60 0.75 0.27 0.42 0.42 0.42 0.44 0.42
Income taxes payable 1.04 0.71 0.48 0.51 0.35 0.35 0.96 0.68 0.39 0.37 0.49 0.46 0.52 0.34 0.31 0.40 0.31 0.22 0.28 0.34 0.31 0.26 0.30
Current liabilities held for sale 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.83 0.83 0.00 0.00 0.00 0.00 0.00
Current liabilities 19.69% 24.61% 20.15% 19.52% 16.94% 10.87% 10.46% 13.62% 12.30% 16.72% 17.87% 16.13% 18.35% 11.03% 10.75% 12.72% 24.19% 37.36% 39.27% 38.84% 37.08% 42.12% 38.82%
Operating lease liabilities 2.66 2.45 2.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deferred tax liabilities 14.00 12.68 12.96 12.82 14.02 13.72 13.50 13.18 8.31 7.63 7.89 7.92 11.06 11.02 10.61 11.76 2.79 4.19 1.71 1.75 1.59 1.86 2.04
Long-term debt 38.66 34.22 34.48 33.68 32.39 38.36 37.50 35.54 35.65 33.66 27.23 31.49 36.98 45.29 46.05 38.12 37.16 14.80 15.15 15.02 16.52 9.89 10.17
Other liabilities 7.52 6.65 6.66 6.46 7.36 7.27 7.61 6.62 0.25 0.23 0.27 0.27 0.34 0.38 0.38 0.42 0.46 0.27 0.29 0.28 0.27 0.58 0.60
Non-current liabilities 62.84% 56.00% 56.55% 52.96% 53.77% 59.34% 58.61% 55.34% 44.21% 41.53% 35.39% 39.67% 48.39% 56.69% 57.04% 50.30% 40.41% 19.26% 17.15% 17.05% 18.38% 12.32% 12.81%
Total liabilities 82.53% 80.60% 76.70% 72.47% 70.70% 70.21% 69.07% 68.97% 56.51% 58.25% 53.26% 55.81% 66.74% 67.72% 67.78% 63.03% 64.60% 56.62% 56.43% 55.89% 55.46% 54.44% 51.64%
Common stock, $0.001 par value 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00
Additional paid-in capital 85.43 75.16 70.69 68.87 65.83 64.52 62.56 58.86 58.47 54.86 60.42 62.51 72.10 73.45 74.60 81.74 78.77 31.33 31.41 30.77 30.53 32.17 32.56
Treasury stock at cost -162.42 -138.86 -124.93 -115.67 -105.25 -99.60 -93.27 -84.26 -80.83 -73.00 -78.83 -80.53 -88.80 -88.55 -87.74 -91.10 -85.36 -32.97 -33.57 -31.14 -28.94 -30.89 -27.64
Retained earnings 92.52 80.90 75.45 72.13 66.37 62.44 58.38 53.67 63.77 58.29 64.47 62.73 44.07 43.23 41.86 43.37 39.56 42.95 43.54 41.88 40.19 41.32 40.76
Accumulated other comprehensive income (loss) 1.93 2.19 2.08 2.18 2.33 2.42 3.26 2.76 2.07 1.59 0.67 -0.52 5.87 4.15 3.49 2.96 2.42 2.06 2.19 2.59 2.75 2.96 2.67
Stockholders’ equity 17.47% 19.40% 23.30% 27.53% 29.30% 29.79% 30.93% 31.03% 43.49% 41.75% 46.74% 44.19% 33.26% 32.28% 32.22% 36.97% 35.40% 43.38% 43.57% 44.11% 44.54% 45.56% 48.36%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. eBay Inc. current liabilities as a percentage of total liabilities and stockholders’ equity increased from Q1 2019 to Q2 2019 but then decreased significantly from Q2 2019 to Q3 2019.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. eBay Inc. non-current liabilities as a percentage of total liabilities and stockholders’ equity decreased from Q1 2019 to Q2 2019 but then increased from Q2 2019 to Q3 2019 exceeding Q1 2019 level.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. eBay Inc. total liabilities as a percentage of total liabilities and stockholders’ equity increased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. eBay Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity decreased from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019.