What is the main purpose of this Form 8-K filing?

The main purpose of this Form 8-K filing is to announce eBay Inc.'s financial results for the fourth quarter and the full fiscal year ended December 31, 2003, and to provide access to a press release containing these results and forward-looking statements.

Where can I find the detailed financial results?

The detailed financial results for the quarter and year ended December 31, 2003, along with forward-looking statements for fiscal year 2004, are contained in Exhibit 99.1, which is a press release attached to this 8-K filing.

What are non-GAAP financial measures and why is eBay using them?

Non-GAAP financial measures are financial metrics that exclude or include amounts not normally found in GAAP (Generally Accepted Accounting Principles) measures. eBay uses them to provide investors with a clearer view of its core operating performance, excluding certain expenses, gains, or losses that may not be indicative of ongoing business trends. They are presented to enhance overall understanding and are reconciled to the nearest GAAP measure.

Where can I find more in-depth analysis and risk factors for eBay's financial condition?

More in-depth discussions regarding factors that may affect eBay's operating results, including risk factors and management's discussion and analysis of financial condition and results of operations, will be included in eBay's upcoming Annual Report on Form 10-K for the fiscal year ended December 31, 2003, expected to be filed in the first quarter of 2004.

EBAY 8-K SEC Disclosure

Summary

This Form 8-K filing by eBay Inc. on January 21, 2004, announces the company's financial results for the fourth quarter and full fiscal year ended December 31, 2003. The report primarily directs investors to an attached press release (Exhibit 99.1) which contains detailed financial information, including both GAAP and non-GAAP measures. Investors should note that eBay is providing non-GAAP financial measures to offer an enhanced understanding of its core operating results and historical performance trends. These non-GAAP figures, which exclude certain expenses, gains, and losses, are presented alongside GAAP results and are reconciled to provide transparency. The press release also includes forward-looking statements regarding eBay's anticipated performance in fiscal year 2004, with further risk factor and management discussion details to be provided in the upcoming Form 10-K.

Key Highlights

1eBay Inc. announced its financial results for the quarter and year ended December 31, 2003.
2The core financial details are provided in an attached press release (Exhibit 99.1).
3The press release includes both GAAP (Generally Accepted Accounting Principles) and non-GAAP financial measures.
4eBay uses non-GAAP measures to provide insights into core operating results, excluding certain items.
5These non-GAAP measures are presented to enhance investor understanding and are reconciled to GAAP figures.
6Forward-looking statements for fiscal year 2004 performance are included in the press release.
7More detailed risk factors and MD&A will be in the upcoming Form 10-K for fiscal year 2003.

EBAY INC 8-K Report (Jan 21, 2004)

Summary

Key Highlights

Frequently Asked Questions