What is the main purpose of this specific 10-K filing amendment?

This filing amendment (10-K/A) primarily serves to provide the consolidated financial statements of Adevinta ASA for the fiscal years ended December 31, 2022 (unaudited) and 2021 (audited), as required due to Adevinta's prior designation as a significant equity investee.

Why are Adevinta's financial statements being included?

Adevinta ASA was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal year ended December 31, 2021. This classification requires the filing company (eBay) to include separate financial statements for the investee. While Adevinta was not considered significant for the 2022 fiscal year, the 2021 requirement still mandates its inclusion.

Are there any key operational or financial performance metrics for eBay itself in this filing?

This particular excerpt from the 10-K filing focuses on the exhibits and financial statement schedules. It does not contain the main body of eBay's consolidated financial statements or a detailed discussion of its operational and financial performance. For that information, investors would need to refer to the primary sections of the 10-K report.

What are the certifications included in this filing?

The filing includes certifications from eBay's Chief Executive Officer and Chief Financial Officer, as required by Section 302 and Section 906 of the Sarbanes-Oxley Act of 2002. These certifications attest to the accuracy of the financial reporting.

EBAY 10-K FY2022 Annual Report — Revenue, Net Income, EPS

Summary

This 10-K filing for eBay Inc. (EBAY) primarily focuses on the reporting of exhibits and financial statement schedules. A key takeaway is the inclusion of Adevinta ASA's consolidated financial statements for the years ended December 31, 2022 (unaudited) and 2021 (audited) as Exhibit 99.01. Adevinta was considered a significant equity investee for the 2021 fiscal year, necessitating this separate disclosure, although it was not deemed significant for the 2022 fiscal year. This filing also includes standard certifications from eBay's CEO and CFO, as well as the consent of Ernst & Young AS related to the Adevinta financials.

Financial Highlights

57 data points

Beta

Revenue

$9.79B

0.7% Gross Margin

Net Income

-$1.27B

-0.1% Net Margin

EPS (Diluted)

$-2.27

Total Assets

$20.85B

Cash & Equivalents

$2.15B

Free Cash Flow

$1.80B

Financial Statements

Beta

Revenue	$9.79B
Cost of Revenue	$2.68B
Gross Profit	$7.12B
R&D Expenses	$1.33B
Operating Expenses	$4.76B
Operating Income	$2.35B
Interest Expense	$235.00M
Net Income	-$1.27B
EPS (Basic)	$-2.27
EPS (Diluted)	$-2.27
Shares Outstanding (Basic)	558.00M
Shares Outstanding (Diluted)	558.00M

Key Highlights

1eBay Inc. filed its 10-K annual report on May 12, 2023.
2The filing includes consolidated financial statements and financial statement schedules for eBay.
3Consolidated financial statements for Adevinta ASA (for FY2022 unaudited and FY2021 audited) are provided as Exhibit 99.01 due to Adevinta's prior status as a significant equity investee.
4Adevinta was a significant equity investee for FY2021 but not for FY2022, explaining the specific disclosure requirements.
5Standard Sarbanes-Oxley Act certifications from eBay's CEO and CFO for both Section 302 and 906 are included.
6The filing contains the consent of Ernst & Young AS, related to the Adevinta financial statements.
7An interactive data file in Inline XBRL format (Cover Page Interactive Data File) is included as Exhibit 104.

EBAY INC Annual Report (Amendment), Year Ended Dec 31, 2022

Summary

Financial Highlights

Key Highlights

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