Discontinued — last reported Q4 '25

Operating

Change in Accrued Liabilities

eBay Change in Accrued Liabilities remained flat by 0.0% to -$83.75M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 48.0%, from -$161.00M to -$83.75M. Over 4 years (FY 2021 to FY 2025), Change in Accrued Liabilities shows an upward trend with a -11.0% CAGR.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ4 2025

How to read this metric

An increase represents a source of cash through deferred payment, while a decrease represents a cash outflow as obligations are settled.

Detailed definition

Reflects the change in obligations for expenses incurred but not yet invoiced or paid, such as employee compensation, ta...

Peer comparison

Standard operating cash flow component found in almost all corporate financial statements.

Metric ID: change_in_accrued_liabilities

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value-$535.00M-$410.00M-$212.00M-$644.00M-$335.00M
YoY Change+23.4%+48.3%-203.8%+48.0%
Range-$644.00M-$212.00M
CAGR-11.0%
Avg YoY Growth-21.0%
Median YoY Growth+35.7%

Frequently Asked Questions

What is eBay's change in accrued liabilities?
eBay (EBAY) reported change in accrued liabilities of -$83.75M in Q4 2025.
How has eBay's change in accrued liabilities changed year-over-year?
eBay's change in accrued liabilities increased by 48.0% year-over-year, from -$161.00M to -$83.75M.
What is the long-term trend for eBay's change in accrued liabilities?
Over 4 years (2021 to 2025), eBay's change in accrued liabilities has grown at a -11.0% compound annual growth rate (CAGR), from -$535.00M to -$335.00M.
What does change in accrued liabilities mean?
The net change in expenses that have been recognized but not yet paid.