8-K/AEarnings & ResultsExhibits & Filings

EBAY INC 8-K/A Report, Financial Results (Jan 22, 2009)

Filed January 22, 2009For Securities:EBAY

Summary

eBay Inc. (EBAY) filed an 8-K/A amendment on January 22, 2009, to report its financial results for the fourth quarter and full year ended December 31, 2008. The filing primarily directs investors to a press release (Exhibit 99.1) containing these results. It's important to note that the press release includes non-GAAP financial measures, such as non-GAAP net income and earnings per diluted share, alongside GAAP figures. Investors should pay close attention to the reconciliations provided in the press release to understand how these non-GAAP measures are derived and why the company presents them. The filing also mentions that the press release contains forward-looking statements and refers investors to eBay's upcoming Form 10-K for a more detailed discussion of risks and financial condition. This amendment serves as a notification of the release of these results and the accompanying financial information, emphasizing the need for investors to review the detailed press release for a comprehensive understanding of eBay's performance and future outlook.

Key Highlights

  • 1eBay Inc. announced its financial results for the quarter and year ended December 31, 2008, on January 21, 2009.
  • 2The primary information is contained within an attached press release (Exhibit 99.1), not directly in the 8-K/A filing itself.
  • 3The press release includes non-GAAP financial measures such as non-GAAP net income, non-GAAP earnings per diluted share, and free cash flow.
  • 4Investors are advised to review the reconciliations of GAAP to non-GAAP measures provided in the press release.
  • 5Forward-looking statements regarding eBay's future performance are included in the press release.
  • 6Further detailed discussions on risk factors and financial condition will be available in eBay's upcoming Annual Report on Form 10-K for the year ended December 31, 2008.

Frequently Asked Questions

The main purpose of this 8-K/A filing is to announce and provide access to eBay Inc.'s financial results for the fourth quarter and full year ended December 31, 2008. The detailed financial information is presented in an attached press release (Exhibit 99.1).

eBay's earnings release includes both GAAP (Generally Accepted Accounting Principles) financial measures and non-GAAP financial measures. The non-GAAP measures mentioned are non-GAAP net income, non-GAAP earnings per diluted share, non-GAAP operating margin, non-GAAP effective tax rate, and free cash flow.

The filing states that the non-GAAP financial measures presented by eBay may differ from those used by other companies. Therefore, investors should exercise caution when comparing these measures across different companies.

For a more thorough discussion of eBay's financial condition, results of operations, and risk factors, investors should refer to eBay's Annual Report on Form 10-K for the year ended December 31, 2008, which was expected to be filed with the SEC in the first quarter of 2009.