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

The main purpose of this 8-K filing is to announce eBay Inc.'s financial results for the first quarter ended March 31, 2011. It serves as a notification to investors and the public about the company's performance during that period.

Where can I find the detailed financial results?

The detailed financial results, including both GAAP and non-GAAP measures, are provided in the press release attached as Exhibit 99.1 to this 8-K filing. Investors should refer to this exhibit for specific figures and further explanations.

What are non-GAAP financial measures and why are they included?

Non-GAAP financial measures are financial metrics that exclude certain items from GAAP (Generally Accepted Accounting Principles) measures. eBay includes these measures to provide a more understandable and comparable view of its ongoing business operations and performance. The press release contains reconciliations explaining how these non-GAAP measures are derived from the nearest comparable GAAP measures and why the company believes they are useful.

Does this report contain future financial guidance?

Yes, the attached press release contains forward-looking statements related to eBay's future performance. However, investors are cautioned not to place undue reliance on these statements, as they are based on current information and eBay assumes no obligation to update them. For a more thorough discussion of potential risks, refer to eBay's Form 10-K and subsequent 10-Q filings.

EBAY 8-K: Earnings & Results

Summary

eBay Inc. filed this 8-K on April 27, 2011, to announce its financial results for the first quarter ended March 31, 2011. The report primarily references an attached press release (Exhibit 99.1) which contains detailed financial information, including both GAAP and non-GAAP measures. Investors should note that the information furnished is not deemed "filed" under Section 18 of the Exchange Act and is not incorporated into other SEC filings unless explicitly stated. The press release likely provides key performance indicators and forward-looking statements. Investors are advised to review the attached press release for specifics on the company's performance, outlook, and the definitions and reconciliations of non-GAAP financial measures. The filing also directs investors to eBay's Form 10-K and subsequent 10-Q filings for a more comprehensive discussion of risk factors and management's analysis.

Key Highlights

1eBay Inc. announced its financial results for the first quarter ended March 31, 2011, via an 8-K filing on April 27, 2011.
2The primary information is contained within an attached press release (Exhibit 99.1).
3The report includes both GAAP and non-GAAP financial measures, such as non-GAAP net income and earnings per diluted share.
4Investors are cautioned that the information furnished is not considered 'filed' for Section 18 purposes and is not automatically incorporated into other filings.
5The filing references forward-looking statements and directs readers to eBay's 10-K and 10-Q reports for risk factors and MD&A.
6Reconciliations for non-GAAP measures to their nearest GAAP equivalents are available in the attached press release.
7eBay assumes no obligation to update forward-looking statements made in the press release.

EBAY INC 8-K Report, Financial Results (Apr 27, 2011)

Summary

Key Highlights

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