Other

Transaction loss liability

eBay Transaction loss liability increased by 14.4% to $103.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $103.00M to $103.00M. Over 4 years (FY 2021 to FY 2025), Transaction loss liability shows a downward trend with a -6.1% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2021
Last reportedQ1 2026

How to read this metric

A rising reserve may signal an increase in platform fraud or higher payment processing risk, potentially impacting net transaction margins.

Detailed definition

This reserve represents the estimated liability for potential losses arising from fraudulent transactions, chargebacks,...

Peer comparison

Common among payment processors and marketplaces; peers with better fraud detection systems typically maintain lower relative reserves.

Metric ID: other_transaction_loss_reserve_current

Historical Data

18 periods
 Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$116.00M$110.00M$117.00M$97.00M$101.00M$101.00M$106.00M$106.00M$125.00M$126.00M$119.00M$126.00M$118.00M$103.00M$90.00M$84.00M$90.00M$103.00M
QoQ Change-5.2%+6.4%-17.1%+4.1%+0.0%+5.0%+0.0%+17.9%+0.8%-5.6%+5.9%-6.3%-12.7%-12.6%-6.7%+7.1%+14.4%
YoY Change-12.9%-8.2%-9.4%+9.3%+23.8%+24.8%+12.3%+18.9%-5.6%-18.3%-24.4%-33.3%-23.7%+0.0%
Range$84.00M$126.00M
CAGR-2.8%
Avg YoY Growth-3.3%
Median YoY Growth-6.9%
Current Streak2 quarters growth

Frequently Asked Questions

What is eBay's transaction loss liability?
eBay (EBAY) reported transaction loss liability of $103.00M in Q1 2026.
How has eBay's transaction loss liability changed year-over-year?
eBay's transaction loss liability decreased by 0.0% year-over-year, from $103.00M to $103.00M.
What is the long-term trend for eBay's transaction loss liability?
Over 4 years (2021 to 2025), eBay's transaction loss liability has grown at a -6.1% compound annual growth rate (CAGR), from $116.00M to $90.00M.
What does transaction loss liability mean?
A pool of funds set aside to cover expected losses from payment disputes or fraud.