8-KEarnings & ResultsExhibits & Filings

EBAY INC 8-K Report, Financial Results (Oct 15, 2008)

Filed October 15, 2008For Securities:EBAY

Summary

eBay Inc. (EBAY) filed this 8-K on October 15, 2008, to announce its financial results for the third quarter ended September 30, 2008. The filing primarily incorporates by reference a press release (Exhibit 99.1) that details these results. Investors should note that the press release includes various non-GAAP financial measures, such as non-GAAP net income, earnings per diluted share, operating margin, effective tax rate, and free cash flow. eBay emphasizes that these non-GAAP measures may differ from those used by other companies and are presented as supplemental information, not a substitute for GAAP figures. The company also included forward-looking statements regarding its future performance, with further details to be found in its Form 10-K and upcoming Form 10-Q filings.

Key Highlights

  • 1eBay Inc. announced its Q3 2008 financial results on October 15, 2008.
  • 2The primary disclosure is via an attached press release (Exhibit 99.1).
  • 3The report includes several non-GAAP financial measures, such as non-GAAP net income, EPS, operating margin, effective tax rate, and free cash flow.
  • 4eBay clarifies that these non-GAAP measures are supplemental and may not be directly comparable to other companies' metrics.
  • 5The filing references the company's Form 10-K and upcoming Form 10-Q for a more detailed discussion of financial condition, results of operations, and risk factors.
  • 6Forward-looking statements regarding eBay's future performance were also included in the press release.

Frequently Asked Questions

The main purpose of this 8-K filing is to announce eBay Inc.'s financial results for the third quarter ended September 30, 2008, by incorporating a press release that details these results.

Non-GAAP financial measures are financial metrics that exclude certain items from the corresponding GAAP (Generally Accepted Accounting Principles) measures. eBay uses them, such as non-GAAP net income and EPS, to provide investors with a clearer view of its ongoing operational performance. However, eBay cautions that these measures may differ from those used by other companies and are supplemental to GAAP reporting.

More detailed financial information, including a discussion of eBay's financial condition, results of operations, and risk factors, can be found in eBay's Annual Report on Form 10-K and will be further detailed in its upcoming Quarterly Report on Form 10-Q for the quarter ended September 30, 2008.

No, the information furnished in this report, including the press release, is not deemed 'filed' for the purposes of Section 18 of the Exchange Act and is not automatically incorporated by reference into other filings, unless specifically stated.