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 third quarter of 2013, ended September 30, 2013, by incorporating a press release as an exhibit.

What types of financial measures are presented in the filing?

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

How should investors interpret the non-GAAP financial measures?

Investors should interpret non-GAAP measures as supplemental information. They are not prepared under comprehensive accounting rules, may differ from similar measures used by other companies, and should be considered alongside, not as a substitute for, GAAP measures. Detailed reconciliations are provided in the press release.

Are there any warnings about the forward-looking statements?

Yes, the filing warns investors not to place undue reliance on the forward-looking statements included in the press release. These statements are based on information available as of October 16, 2013, and eBay Inc. assumes no obligation to update them.

EBAY 8-K: Earnings & Results

Summary

eBay Inc. (EBAY) filed an 8-K on October 16, 2013, to announce its financial results for the quarter ended September 30, 2013. The filing primarily references a press release (Exhibit 99.1) containing these results, including non-GAAP financial measures such as non-GAAP net income, non-GAAP earnings per diluted share, non-GAAP operating margin, non-GAAP effective tax rate, and free cash flow. Investors should note that these non-GAAP figures are not prepared under GAAP and may differ from those of other companies, and are presented as supplemental information. The company also included forward-looking statements, cautioning investors against placing undue reliance on them and noting that they are based on information available as of the filing date, with no obligation to update them.

Key Highlights

1eBay Inc. reported financial results for the quarter ended September 30, 2013.
2The report includes a press release with detailed financial information.
3Key non-GAAP financial measures disclosed are non-GAAP net income, non-GAAP EPS, non-GAAP operating margin, non-GAAP effective tax rate, and free cash flow.
4The company emphasizes that non-GAAP measures are supplemental and may differ from other companies' methodologies.
5Reconciliations between GAAP and non-GAAP measures are provided within the referenced press release.
6Forward-looking statements regarding future performance were included in the press release.
7eBay Inc. stated no obligation to update forward-looking statements.

EBAY INC 8-K Report, Financial Results (Oct 16, 2013)

Summary

Key Highlights

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