8-KEarnings & ResultsExhibits & Filings

EBAY INC 8-K Report, Financial Results (Oct 21, 2009)

Filed October 21, 2009For Securities:EBAY

Summary

eBay Inc. filed a Form 8-K on October 21, 2009, to announce its financial results for the quarter ended September 30, 2009. The report primarily serves to furnish the press release detailing these results, which included both GAAP and non-GAAP financial measures. Investors should note that the information furnished is not deemed "filed" for the purposes of Section 18 of the Exchange Act and is not incorporated by reference into other filings. The press release, attached as an exhibit, provides key financial metrics such as non-GAAP net income, earnings per diluted share, operating margin, effective tax rate, and free cash flow. The company explicitly states that these non-GAAP measures may differ from those used by other companies and provides reconciliations to the nearest comparable GAAP measures within the press release. The filing also references forward-looking statements and directs readers to the "Risk Factors" and "Management's Discussion and Analysis" sections of its upcoming Form 10-Q for a more detailed discussion of factors affecting future performance.

Key Highlights

  • 1eBay Inc. announced its third-quarter 2009 financial results on October 21, 2009.
  • 2The 8-K filing primarily contains a press release detailing these quarterly results.
  • 3The company provided both GAAP and non-GAAP financial measures in its earnings announcement.
  • 4Key non-GAAP metrics disclosed include net income, earnings per diluted share, operating margin, effective tax rate, and free cash flow.
  • 5Reconciliations between GAAP and non-GAAP financial measures are available in the press release.
  • 6The press release contains forward-looking statements, with a cautionary note referencing the upcoming Form 10-Q for further risk factor details.
  • 7Information furnished in this 8-K is not considered "filed" under Section 18 of the Exchange Act.

Frequently Asked Questions

The main purpose of this Form 8-K filing is to publicly announce and furnish eBay Inc.'s financial results for the quarter ended September 30, 2009, through an accompanying press release.

No, the information furnished in this report, including the press release, is not deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934. It is not intended to be incorporated by reference into other SEC filings.

eBay reported both Generally Accepted Accounting Principles (GAAP) and non-GAAP financial measures. The non-GAAP measures highlighted include non-GAAP net income, non-GAAP earnings per diluted share, non-GAAP operating margin, non-GAAP effective tax rate, and free cash flow.

The press release attached to this 8-K contains forward-looking statements. For a more thorough discussion of factors that may affect eBay's actual results, investors should refer to the "Risk Factors" and "Management's Discussion and Analysis of Financial Condition and Results of Operations" sections in eBay's Quarterly Report on Form 10-Q for the quarter ended September 30, 2009, which was expected to be filed during the fourth quarter of 2009.