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PayPal Holdings, Inc. PYPL Revenue from contracts outside the scope of ASC Topic 606

Revenue from contracts outside the scope of ASC Topic 606 at other companies

Payoneer Global Inc. logo
Payoneer Global Inc.PAYO
$53.93M-10.3%

Other financials

Income statement

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Revenue$8.7B+4.8%
Operating income$1.4B-5.1%
Net income$1.3B+3.9%
EPS (diluted)$1.25-3.1%

Balance sheet

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Cash & equivalents$22.0B+15.8%
Total debt$11.7B-2.4%
Total equity$19.8B-1.9%
Total assets$82.7B+3.7%

Cash flow

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Operating cash flow$2.0B+121%
CapEx$208.0M+1.0%
Free cash flow$1.8B+157%

Valuation

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Market cap$50.53B-21.2%
Enterprise value$40.28B-29.5%
P/E9.1×-3.1×
P/S1.5×-0.5×

Profitability

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Operating margin17.4%-0.7pp
Net margin16.4%0.0pp
FCF margin19.3%+2.9pp

Returns & leverage

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Return on equity27.9%+2.1pp
Debt / equity0.6×0.0×
Current ratio1.3×0.0×

Where this comes from

Reported directly by PayPal Holdings, Inc. in its filing.

Tagged under the XBRL concept us-gaap:RevenueNotFromContractWithCustomer.

The source filing: PayPal Holdings, Inc.’s 10-Q, filed July 28, 2026.

Filed
Jul 28, 2026, 5:03 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001633917-26-000082

(2) Total net revenues include $589 million and $506 million for the three months ended June 30, 2026 and 2025, respectively, and $1.1 billion for both the six months ended June 30, 2026 and 2025, which do not represent revenues recognized in the scope of Accounting Standards Codification Topic 606, Revenue from contracts with customers. Such revenues relate to interest and fees earned on loans and interest receivable, including loans and interest receivable held for sale, hedging gains or losses, and interest earned and gains or losses on certain assets underlying customer balances.

Item 1. Condensed Consolidated Balance Sheets

FAQ

What is PayPal Holdings, Inc.'s revenue from contracts outside the scope of ASC topic 606?
PayPal Holdings, Inc. (PYPL) reported revenue from contracts outside the scope of ASC topic 606 of $589M in Q2 2026.
How has PayPal Holdings, Inc.'s revenue from contracts outside the scope of ASC topic 606 changed year-over-year?
PayPal Holdings, Inc.'s revenue from contracts outside the scope of ASC topic 606 increased by 16.4% year-over-year, from $506M to $589M.
What is the long-term trend for PayPal Holdings, Inc.'s revenue from contracts outside the scope of ASC topic 606?
Over 4 years (2021 to 2025), PayPal Holdings, Inc.'s revenue from contracts outside the scope of ASC topic 606 has grown at a 49.5% compound annual growth rate (CAGR), from $425M to $2.12B.
What does revenue from contracts outside the scope of ASC topic 606 mean?
Revenue streams that fall outside the standard revenue recognition framework of ASC Topic 606, such as certain interest income, investment gains, or regulatory-related income. These items are often non-core to the primary transaction processing business but contribute to overall financial performance.

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