Analysis of Liquidity Ratios
Quarterly Data
Liquidity ratios measure the company ability to meet its short-term obligations.
Liquidity Ratios (Summary)
eBay Inc., liquidity ratios (quarterly data)
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).
| Liquidity ratio | Description | The company |
|---|---|---|
| Current ratio | A liquidity ratio calculated as current assets divided by current liabilities. | eBay Inc. current ratio deteriorated from Q1 2019 to Q2 2019 but then improved from Q2 2019 to Q3 2019 not reaching Q1 2019 level. |
| Quick ratio | A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. | eBay Inc. quick ratio deteriorated from Q1 2019 to Q2 2019 but then slightly improved from Q2 2019 to Q3 2019. |
| Cash ratio | A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. | eBay Inc. cash ratio deteriorated from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019. |
Current Ratio
eBay Inc., current ratio calculation (quarterly data)
| 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) | |||||||
| 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) | |||||||
| Liquidity Ratio | ||||||||||||||||||||||||||||||
| Current ratio1 | 1.41 | 1.31 | 1.48 | 1.60 | 1.74 | 2.37 | 2.63 | 2.19 | 2.46 | 2.37 | 1.92 | 2.31 | 2.60 | 4.49 | 4.61 | 3.49 | 1.87 | 1.67 | 1.51 | 1.51 | 1.56 | 1.28 | 1.42 | |||||||
| Benchmarks | ||||||||||||||||||||||||||||||
| Current Ratio, Competitors2 | ||||||||||||||||||||||||||||||
| Amazon.com Inc. | 1.10 | 1.10 | 1.09 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Home Depot Inc. | 1.09 | 1.13 | 1.17 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Lowe’s Cos. Inc. | 1.00 | 1.06 | 1.02 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| TJX Cos. Inc. | 1.55 | 1.64 | 1.69 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
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).
1 Q3 2019 Calculation
Current ratio = Current assets ÷ Current liabilities
= 5,209 ÷ 3,685 = 1.41
2 Click competitor name to see calculations.
| Liquidity ratio | Description | The company |
|---|---|---|
| Current ratio | A liquidity ratio calculated as current assets divided by current liabilities. | eBay Inc. current ratio deteriorated from Q1 2019 to Q2 2019 but then improved from Q2 2019 to Q3 2019 not reaching Q1 2019 level. |
Quick Ratio
eBay Inc., quick ratio calculation (quarterly data)
| 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) | ||||||||||||||||||||||||||||||
| Cash and cash equivalents | 897) | 1,508) | 1,695) | 2,202) | 2,086) | 1,619) | 2,527) | 2,120) | 1,760) | 2,636) | 1,979) | 1,816) | 1,753) | 2,001) | 2,686) | 1,832) | 2,387) | 4,971) | 5,473) | 6,328) | 4,790) | 3,834) | 4,415) | |||||||
| Short-term investments | 2,189) | 2,969) | 2,746) | 2,713) | 2,752) | 2,388) | 2,279) | 3,743) | 4,270) | 6,381) | 4,775) | 5,333) | 6,292) | 6,085) | 5,327) | 4,299) | 2,914) | 5,583) | 4,206) | 3,770) | 5,601) | 3,535) | 3,429) | |||||||
| 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) | |||||||
| Loans and interest receivable, net | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | 3,152) | 3,578) | 3,600) | 3,162) | 2,939) | 2,744) | |||||||
| Funds receivable and customer accounts | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | —) | 11,352) | 10,891) | 10,545) | 9,962) | 10,037) | 9,648) | |||||||
| Total quick assets | 3,800) | 5,274) | 5,157) | 5,627) | 5,599) | 4,752) | 5,489) | 6,558) | 6,656) | 9,636) | 7,346) | 7,741) | 8,671) | 8,714) | 8,612) | 6,750) | 5,896) | 25,720) | 24,851) | 25,040) | 24,270) | 21,110) | 21,046) | |||||||
| 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) | |||||||
| Liquidity Ratio | ||||||||||||||||||||||||||||||
| Quick ratio1 | 1.03 | 1.01 | 1.15 | 1.26 | 1.40 | 1.82 | 2.14 | 1.85 | 2.09 | 2.10 | 1.66 | 2.01 | 2.30 | 3.95 | 4.09 | 2.98 | 1.33 | 1.51 | 1.41 | 1.43 | 1.47 | 1.20 | 1.34 | |||||||
| Benchmarks | ||||||||||||||||||||||||||||||
| Quick Ratio, Competitors2 | ||||||||||||||||||||||||||||||
| Amazon.com Inc. | 0.60 | 0.60 | 0.58 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Home Depot Inc. | 0.22 | 0.31 | 0.33 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Lowe’s Cos. Inc. | 0.12 | 0.18 | 0.11 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| TJX Cos. Inc. | 0.52 | 0.63 | 0.70 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
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).
1 Q3 2019 Calculation
Quick ratio = Total quick assets ÷ Current liabilities
= 3,800 ÷ 3,685 = 1.03
2 Click competitor name to see calculations.
| Liquidity ratio | Description | The company |
|---|---|---|
| Quick ratio | A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. | eBay Inc. quick ratio deteriorated from Q1 2019 to Q2 2019 but then slightly improved from Q2 2019 to Q3 2019. |
Cash Ratio
eBay Inc., cash ratio calculation (quarterly data)
| 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) | ||||||||||||||||||||||||||||||
| Cash and cash equivalents | 897) | 1,508) | 1,695) | 2,202) | 2,086) | 1,619) | 2,527) | 2,120) | 1,760) | 2,636) | 1,979) | 1,816) | 1,753) | 2,001) | 2,686) | 1,832) | 2,387) | 4,971) | 5,473) | 6,328) | 4,790) | 3,834) | 4,415) | |||||||
| Short-term investments | 2,189) | 2,969) | 2,746) | 2,713) | 2,752) | 2,388) | 2,279) | 3,743) | 4,270) | 6,381) | 4,775) | 5,333) | 6,292) | 6,085) | 5,327) | 4,299) | 2,914) | 5,583) | 4,206) | 3,770) | 5,601) | 3,535) | 3,429) | |||||||
| Total cash assets | 3,086) | 4,477) | 4,441) | 4,915) | 4,838) | 4,007) | 4,806) | 5,863) | 6,030) | 9,017) | 6,754) | 7,149) | 8,045) | 8,086) | 8,013) | 6,131) | 5,301) | 10,554) | 9,679) | 10,098) | 10,391) | 7,369) | 7,844) | |||||||
| 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) | |||||||
| Liquidity Ratio | ||||||||||||||||||||||||||||||
| Cash ratio1 | 0.84 | 0.86 | 0.99 | 1.10 | 1.21 | 1.54 | 1.87 | 1.66 | 1.89 | 1.96 | 1.52 | 1.86 | 2.14 | 3.67 | 3.80 | 2.71 | 1.19 | 0.62 | 0.55 | 0.58 | 0.63 | 0.42 | 0.50 | |||||||
| Benchmarks | ||||||||||||||||||||||||||||||
| Cash Ratio, Competitors2 | ||||||||||||||||||||||||||||||
| Amazon.com Inc. | 0.60 | 0.60 | 0.58 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Home Depot Inc. | 0.10 | 0.19 | 0.20 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| Lowe’s Cos. Inc. | 0.12 | 0.18 | 0.11 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
| TJX Cos. Inc. | 0.45 | 0.56 | 0.63 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | |||||||
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).
1 Q3 2019 Calculation
Cash ratio = Total cash assets ÷ Current liabilities
= 3,086 ÷ 3,685 = 0.84
2 Click competitor name to see calculations.
| Liquidity ratio | Description | The company |
|---|---|---|
| Cash ratio | A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. | eBay Inc. cash ratio deteriorated from Q1 2019 to Q2 2019 and from Q2 2019 to Q3 2019. |