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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$48.7B
P/E Ratio23.86
ROE44.15%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$257M$292M$336M$308M$242M$311M
Accrued interest$45M$69M$41M$69M$45M$70M
Accrued Manufacturing Costs$498M$382M$438M$581M$644M$487M
Accrued Marketing and Advertising Expenses$222M$241M$222M$258M$226M$363M
Customer accounts and funds payable$1B$1.4B$1.4B$1.4B$1.3B$1.5B
Compensation and benefits$498M$382M$438M$581M$644M$487M
Other accrued liabilities$2.2B$2.2B$2.3B$2.2B$2.3B$2.5B
Current portion of long-term debt$1.2B$425M$1.2B$1.2B$750M$750M
Deferred revenue$32M$40M$40M$41M$43M$50M
Derivative Liabilities - Fair Value$18M$16M$48M$14M$12M$18M
Income taxes payable$966M$1B$125M$173M$108M$125M
Operating lease liabilities, current$118M$131M$127M$118M$119M$126M
Sales taxes payable$515M$542M$495M$494M$509M$550M
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$108M$108M$108M$122M$135M$152M
AFS and Trading Securities - Unrealized Loss Position (>=12 Months)$361M$329M$238M$68M$71M$74M
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$688M$2.9B$1.5B$803M$445M$1.4B
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Fair Value$361M$329M$238M$68M$71M$74M
AFS and Trading Securities - Unrealized Loss Position Fair Value$1B———$516M$1.5B
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$688M$2.9B$1.5B$803M$445M$1.4B
Cash and cash equivalents$3.3B$4.2B$3.2B$3.5B$3.1B$4.2B
Customer accounts and funds receivable$962M$1.3B$1.4B$1.3B$1.3B$1.5B
Derivatives$68M$40M$46M$20M$17M$35M
Other current assets$715M$794M$798M$753M$887M$909M
Short-term investments$3.5B$1.8B$1.7B$955M$1.1B$966M
Derivative Assets, Current6800000000.0%4000000000.0%4600000000.0%2000000000.0%1700000000.0%3500000000.0%
Derivative Assets - Fair Value$97M$66M$69M$49M$39M$45M
Prepaid expenses and other current assets$715M$794M$798M$753M$887M$909M
Restricted cash$88M$156M$152M$142M$170M$153M
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
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Accumulated Loss$8M$5M$2M$2M$1M$1M
Accumulated other comprehensive income (loss)$206M$192M$195M$212M$207M$211M
AOCI - Cash Flow Hedge Adjustment$3M———$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$2M$2M$2M$2M$2M$2M
Investments - Gross Unrealized Losses$1B———$516M$1.5B
Retained earnings$38B$38.3B$38.5B$39B$39.3B$39.7B
Share Repurchase Program - Amount Remaining$3.3B$2.7B$2B$1.4B$798M$2.3B
Total liabilities and stockholders' equity$19.4B$19B$18B$17.8B$17.4B$17.9B
Total stockholders' equity$5.2B$4.8B$4.7B$4.7B$4.5B$4.4B
Treasury stock$51.3B$51.9B$52.5B$53.2B$53.8B$54.3B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Aggregate Notional Principal Outstanding$3.1B$3.4B$3.9B$3.8B$4B$3.7B
AOCI - Cash Flow Hedge Reclassification (Next 12 Months)$18M-$24M-$65M-$36M-$36M-$13M
Cumulative Cost Basis$6.1B———$5.1B—
Gross Assets/Liabilities$18M$16M$48M$14M$12M$18M
Accrued general and administrative expenses$68M$71M$71M$83M$70M$87M
AOCI Tax, Attributable to Parent-$8M-$20M-$29M-$22M-$19M-$17M
Four years through five years$15M$52M$173M$57M$25M$0
Two years through three years$546M$564M$566M$651M$703M$434M
One year through two years$477M$626M$529M$888M$862M$613M
Thereafter$5M$5M$35M$36M$36M$33M
Three years through four years$266M$211M$305M$313M$212M$164M
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One$3.5B$1.8B$1.7B$955M$1.1B$966M
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)$763M$967M$1B$947M$1B$1.2B
Short-term debt and current portion of long-term debt$1.7B$994M$1.7B$1.7B$750M$750M
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$23M$24M$23M$22M$27M$27M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss$8M$5M$2M$2M$1M$1M
Less than 12 months$688M$2.9B$1.5B$803M$445M$1.4B
12 months or more$361M$329M$238M$68M$71M$74M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss$4M$2M$1M$1M$0$4M
Debt Securities, Available-for-Sale, Unrealized Loss Position, Accumulated Loss$12M———$1M$5M
Debt Securities, Available-for-Sale, Unrealized Loss Position$1B———$516M$1.5B
Deferred Tax Liabilities, Gross$2.2B———$2.2B—
Deferred income taxes$1.4B$1.4B$1.3B$1.4B$1.4B$1.4B
Capitalized research expense$475M———$435M—
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$181M———$220M—
Deferred Tax Assets Operating Loss Carryforwards Not Subject To Expiration$4M———$35M—
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost$10M———$8M—
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Returns and Allowances$554M———$524M—
Deferred Tax Assets, Valuation Allowance$163M———$196M—
Federal and state intangible assets$57M———$69M—
Deferred Tax Liabilities, Property, Plant and Equipment$197M———$218M—
Derivative Assets Liabilities At Fair Value Net$79M$50M$21M$35M$27M$27M
Derivative, gross, assets$97M$66M$69M$49M$39M$45M
Derivatives, gross, liabilities$18M$16M$48M$14M$12M$18M
Notional$3.1B$3.4B$3.9B$3.8B$4B$3.7B
Effective Income Tax Rate Reconciliation, One Big Beautiful Bill Act, Amount————-$65M—
Unrecognized compensation cost related to non-vested awards$810M———$902M—
Equity method investments (Note 11)$65M$65M$65M$54M$49M$48M
Funds receivable$199M$290M$338M$315M$263M$304M
Gains expected to be reclassified$8M$8M$8M$7M$7M$9M
Allowable increase in borrowing capacity, maximum—$1B$1B$1B—$1B
Long-Term Debt and Lease Obligation$5.8B$5.8B$5B$5B$6B$6B
2028$750M———$1.2B—
2029$1.2B———$0—
2029$0———$950M—
2030$0———$600M—
Thereafter$3.9B———$3.3B—
2027$1.2B———$750M—
Hedge accounting fair value adjustments$0———-$2M-$4M
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$331M$462M$573M$509M$420M$530M
Other$200M$236M$213M$205M$245M$240M
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$136M$139M$137M$124M$126M$136M
Shipping and carrier liabilities$64M———$91M$91M
Authorization of additional repurchases in February 2026$3B————$2B
Share Repurchase Program, Authorized, Amount$5B—————
Share Repurchase Program, Remaining Authorized, Amount$3.3B$2.7B$2B$1.4B$798M$2.3B
Transaction loss liability$118M$103M$90M$84M$90M$103M
Treasury stock, shares (in shares)1.3B1.3B1.3B1.3B1.3B1.3B
Unrecognized tax benefits$674M———$521M—
Penalties and interest accrued on unrecognized tax benefits$130M———$61M—
Amount that if recognized, would affect the effective tax rate or regulatory liability$499M———$309M—

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Deferred Tax Assets and Other Non-Current Assets$464M$507M$505M$576M$565M$568M
Deferred Tax Assets - Investments$0———$1M—
Equity Securities (FV-NI and No Readily Determinable FV) - Cost$1.1B$1.1B$912M$903M$929M$766M
Goodwill$4.3B$4.4B$4.4B$4.4B$4.5B$4.5B
Net Investment in Lease$427M$419M$398M$367M$428M$446M
Deferred tax assets$2.9B$2.9B$2.9B$2.9B$3B$2.9B
Deferred Income Taxes And Other Tax Receivable Current$115M$115M$142M$140M$194M$193M
Long-term investments$2.4B$2.6B$2.5B$2.8B$2.8B$2B
Operating lease right-of-use assets$427M$419M$398M$367M$428M$446M
Other non-current assets$464M$507M$505M$576M$565M$568M
Property, plant and equipment at cost$6.1B———$5.1B—
Operating Lease Right-of-Use Assets in Other Assets$427M$419M$398M$367M$428M$446M
Accumulated depreciation$4.9B———$3.8B—
Property and equipment, net$1.3B$1.3B$1.3B$1.3B$1.2B$1.2B
Software and Technology Licenses, Net$464M$507M$505M$576M$565M$568M
Total assets$19.4B$19B$18B$17.8B$17.4B$17.9B
Total Equity Investments - Estimated Fair Value$1.1B$1.1B$912M$903M$929M$766M

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
Long-Term Debt and Finance Lease Obligations$5.8B$5.8B$5B$5B$6B$6B
Taxes, except income taxes$515M$542M$495M$494M$509M$550M
Operating lease liabilities, non-current$320M$302M$287M$264M$315M$332M
Other non-current liabilities$632M$658M$687M$597M$575M$583M
Total liabilities$14.2B$14B$13.2B$13.1B$13B$13.5B