Income StatementBalance SheetCash FlowSegments
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eBay Balance Sheet Statement

Assets, liabilities, and shareholders' equity

eBay holds $17.9B in total assets. Shareholders' equity is $4.4B against $8.0B in total debt. Cash and equivalents total $4.2B. The current ratio is 1.22 and debt-to-equity is 1.80. Based on the Q1 2026 filing.

Total Assets$17.9BTotal Stockholders Equity$4.4BLong Term Debt$6.7BCash And Equivalents$4.2BTotal Current Assets$6.3BTotal Current Liabilities$5.1B
Latest FilingQ1 2026
Report Date2026-04-29
Market Cap$49.0B
P/E Ratio24.03
ROE43.58%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$257.0M$292.0M$336.0M$308.0M$242.0M$311.0M
Accrued interest$45.0M$69.0M$41.0M$69.0M$45.0M$70.0M
Accrued Marketing and Advertising Expenses$222.0M$241.0M$222.0M$258.0M$226.0M$363.0M
Customer accounts and funds payable$1.0B$1.4B$1.4B$1.4B$1.3B$1.5B
Compensation and benefits$498.0M$382.0M$438.0M$581.0M$644.0M$487.0M
Other accrued liabilities$2.2B$2.2B$2.3B$2.2B$2.3B$2.5B
Current portion of long-term debt$1.2B$425.0M$1.2B$1.2B$750.0M$750.0M
Deferred revenue$32.0M$40.0M$40.0M$41.0M$43.0M$50.0M
Income taxes payable$966.0M$1.0B$125.0M$173.0M$108.0M$125.0M
Operating lease liabilities, current$118.0M$131.0M$127.0M$118.0M$119.0M$126.0M
Total current liabilities$6.1B$5.9B$5.9B$5.8B$4.6B$5.1B

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net$108.0M$108.0M$108.0M$122.0M$135.0M$152.0M
AFS and Trading Securities - Unrealized Loss Position (>=12 Months)$361.0M$329.0M$238.0M$68.0M$71.0M$74.0M
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$1.7B$2.9B$1.5B$803.0M$445.0M$1.4B
Cash and cash equivalents$3.3B$4.2B$3.2B$3.5B$3.1B$4.2B
Customer accounts and funds receivable$962.0M$1.3B$1.4B$1.3B$1.3B$1.5B
Derivatives$68.0M$40.0M$46.0M$20.0M$17.0M$35.0M
Other current assets$715.0M$794.0M$798.0M$753.0M$887.0M$909.0M
Short-term investments$3.5B$1.8B$1.7B$955.0M$1.1B$966.0M
Prepaid expenses and other current assets$715.0M$794.0M$798.0M$753.0M$887.0M$909.0M
Restricted cash$88.0M$156.0M$152.0M$142.0M$170.0M$153.0M
Total current assets$7.6B$6.9B$5.9B$5.4B$5.1B$6.3B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$18.3B$18.4B$18.6B$18.6B$18.8B$18.8B
Accumulated other comprehensive income (loss)$206.0M$192.0M$195.0M$212.0M$207.0M$211.0M
AOCI - Cash Flow Hedge Adjustment$3.0M———$0.0—
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March&#160;31, 2026 and December&#160;31, 2025, respectively$2.0M$2.0M$2.0M$2.0M$2.0M$2.0M
Retained earnings$38.0B$38.3B$38.5B$39.0B$39.4B$39.7B
Total liabilities and stockholders' equity$19.4B$19.0B$18.0B$17.8B$17.6B$17.9B
Total stockholders' equity$5.2B$5.0B$4.7B$4.7B$4.6B$4.4B
Treasury stock$51.3B$51.9B$52.5B$53.2B$53.8B$54.3B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
AOCI - Cash Flow Hedge Reclassification (Next 12 Months)$18.0M-$24.0M-$65.0M-$36.0M-$36.0M-$13.0M
Accrued general and administrative expenses$68.0M$71.0M$71.0M$83.0M$70.0M$87.0M
AOCI Tax, Attributable to Parent-$8.0M-$20.0M-$29.0M-$22.0M-$19.0M-$17.0M
Four years through five years$15.0M$52.0M$173.0M$57.0M$25.0M$0.0
Two years through three years$546.0M$564.0M$566.0M$651.0M$703.0M$434.0M
One year through two years$477.0M$626.0M$529.0M$888.0M$862.0M$613.0M
Thereafter$5.0M$5.0M$35.0M$36.0M$36.0M$33.0M
Three years through four years$266.0M$211.0M$305.0M$313.0M$212.0M$164.0M
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One$3.5B$1.8B$1.7B$955.0M$1.1B$966.0M
Available for sale investments$4.8B$3.2B$3.3B$2.9B$2.9B$2.2B
Cash and cash equivalents, end of period$3.3B$4.2B$3.2B$3.5B$3.1B$4.2B
Common stock, par value (in dollars per share)$0.00$0.00$0.00$0.00$0.00$0.00
Common stock, shares authorized (in shares)3.6B3.6B3.6B3.6B3.6B3.6B
Common Stock, Shares, Outstanding471M463M459M454M449M446M
Customer accounts (including restricted cash of $408 and $343, respectively)$763.0M$967.0M$1.0B$947.0M$1.0B$1.2B
Short-term debt and current portion of long-term debt$1.7B$994.0M$1.7B$1.7B$750.0M$750.0M
Maximum consolidated leverage ratio400.0%400.0%400.0%400.0%400.0%400.0%
Maximum consolidated leverage ratio following a material acquisition450.0%450.0%450.0%450.0%450.0%450.0%
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net Noncurrent$23.0M$24.0M$23.0M$22.0M$27.0M$27.0M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss$8.0M$5.0M$2.0M$2.0M$1.0M$1.0M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss$4.0M$2.0M$1.0M$1.0M$0.0$4.0M
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss$12.0M———$1.0M$5.0M
Debt Securities, Available-for-Sale, Unrealized Loss Position$1.0B———$516.0M$1.5B
Deferred Tax Liabilities, Gross$2.2B———$2.2B—
Deferred income taxes$1.4B$1.4B$1.3B$1.4B$1.5B$1.4B
Capitalized research expense$475.0M———$435.0M—
Deferred Tax Assets, Goodwill and Intangible Assets$2.7B———$2.7B—
Deferred Tax Assets, Gross$3.9B———$3.9B—
Deferred Tax Assets, Net$1.5B———$1.5B—
Deferred Tax Assets, Net of Valuation Allowance$3.8B———$3.7B—
Net operating loss, capital loss and credits$181.0M———$220.0M—
Deferred Tax Assets Operating Loss Carryforwards Not Subject To Expiration$4.0M———$35.0M—
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost$10.0M———$8.0M—
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Returns and Allowances$554.0M———$524.0M—
Deferred Tax Assets, Valuation Allowance$163.0M———$196.0M—
Federal and state intangible assets$57.0M———$69.0M—
Deferred Tax Liabilities, Property, Plant and Equipment$197.0M———$218.0M—
Derivative Assets Liabilities At Fair Value Net$79.0M$50.0M$21.0M$35.0M$27.0M$27.0M
Derivative, gross, assets$97.0M$66.0M$69.0M$49.0M$39.0M$45.0M
Derivatives, gross, liabilities$18.0M$16.0M$48.0M$14.0M$12.0M$18.0M
Notional$3.1B$3.4B$3.9B$3.8B$4.0B$3.7B
Effective Income Tax Rate Reconciliation, One Big Beautiful Bill Act, Amount————-$65.0M—
Unrecognized compensation cost related to non-vested awards$810.0M———$902.0M—
Equity method investments (Note 11)$65.0M$65.0M$65.0M$54.0M$49.0M$48.0M
Funds receivable$199.0M$290.0M$338.0M$315.0M$263.0M$304.0M
Gains expected to be reclassified$8.0M$8.0M$8.0M$7.0M$7.0M$9.0M
Allowable increase in borrowing capacity, maximum—$1.0B$1.0B$1.0B—$1.0B
Long-Term Debt and Lease Obligation$5.8B$5.8B$5.0B$5.0B$6.0B$6.0B
2028$750.0M———$1.2B—
2029$1.2B———$0.0—
2029$0.0———$950.0M—
2030$0.0———$600.0M—
Thereafter$3.9B———$3.3B—
2027$1.2B———$750.0M—
Hedge accounting fair value adjustments$0.0———-$2.0M-$4.0M
Long-Lived Assets$1.7B———$1.8B—
Number of companies2.002.002.002.002.002.00
Number of operating markets190.00190.00190.00190.00190.00190.00
Other accrued liabilities$385.0M$462.0M$573.0M$509.0M$420.0M$530.0M
Other$200.0M$236.0M$213.0M$205.0M$245.0M$240.0M
Preferred Stock, Par or Stated Value Per Share$0.00———$0.00—
Preferred Stock, Shares Authorized10M———10M—
Preferred Stock, Shares Issued0———0—
Preferred Stock, Shares Outstanding0———0—
Prepaid expenses$136.0M$139.0M$137.0M$124.0M$126.0M$136.0M
Shipping and carrier liabilities$64.0M———$91.0M$91.0M
Authorization of additional repurchases in February 2026$3.0B————$2.0B
Share Repurchase Program, Authorized, Amount$3.0B—————
Share Repurchase Program, Remaining Authorized, Amount$3.3B$2.7B$2.0B$1.4B$798.0M$2.3B
Transaction loss liability$118.0M$103.0M$90.0M$84.0M$90.0M$103.0M
Treasury stock, shares (in shares)1.3B1.3B1.3B1.3B1.3B1.3B
Unrecognized tax benefits$674.0M———$521.0M—
Penalties and interest accrued on unrecognized tax benefits$130.0M———$61.0M—
Amount that if recognized, would affect the effective tax rate or regulatory liability$499.0M———$309.0M—

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Deferred Tax Assets - Investments$0.0———$1.0M—
Equity Securities (FV-NI and No Readily Determinable FV) - Cost$1.1B$1.1B$912.0M$903.0M$929.0M$766.0M
Goodwill$4.3B$4.4B$4.4B$4.4B$4.5B$4.5B
Deferred tax assets$2.9B$2.9B$2.9B$2.9B$3.0B$2.9B
Deferred Income Taxes And Other Tax Receivable Current$115.0M$115.0M$142.0M$140.0M$194.0M$193.0M
Long-term investments$2.4B$2.6B$2.5B$2.8B$2.8B$2.0B
Operating lease right-of-use assets$427.0M$419.0M$398.0M$367.0M$428.0M$446.0M
Other non-current assets$464.0M$507.0M$505.0M$576.0M$565.0M$568.0M
Property, plant and equipment at cost$6.1B———$5.1B—
Accumulated depreciation$4.9B———$3.8B—
Property and equipment, net$1.3B$1.3B$1.3B$1.3B$1.3B$1.2B
Total assets$19.4B$19.0B$18.0B$17.8B$17.6B$17.9B

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Long-term debt$7.4B$6.7B$6.7B$6.8B$6.7B$6.7B
Taxes, except income taxes$515.0M$542.0M$495.0M$494.0M$509.0M$550.0M
Operating lease liabilities, non-current$320.0M$302.0M$287.0M$264.0M$315.0M$332.0M
Other non-current liabilities$632.0M$658.0M$687.0M$597.0M$575.0M$583.0M
Total liabilities$14.2B$14.0B$13.2B$13.1B$13.0B$13.5B