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

Non-GAAP financial measures are financial metrics that are not prepared in accordance with Generally Accepted Accounting Principles (GAAP). eBay includes measures like non-GAAP net income and free cash flow to provide investors with additional insights into their ongoing operational performance, excluding certain items that management believes are not indicative of core business trends. However, investors should always review the GAAP reconciliations provided in the press release.

Where can I find the detailed financial results and reconciliations to GAAP?

The detailed financial results, including reconciliations of non-GAAP measures to the nearest comparable GAAP measures, are located within the press release attached as Exhibit 99.1 to this 8-K filing.

Are the forward-looking statements in the press release reliable guarantees of future performance?

No, the forward-looking statements are based on current information and involve risks and uncertainties. eBay advises investors not to place undue reliance on these statements and recommends reviewing the 'Risk Factors' and 'Management's Discussion and Analysis' sections of their Form 10-K and 10-Q filings for a comprehensive understanding of potential risks that could affect actual results.

EBAY 8-K: Earnings & Results

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

The main purpose of this 8-K filing is to officially report eBay Inc.'s financial results for the third quarter ended September 30, 2017, by attaching their earnings press release (Exhibit 99.1).

Summary

eBay Inc. (EBAY) filed an 8-K on October 18, 2017, to report its financial results for the third quarter ended September 30, 2017. The report primarily serves as a notification of the release of their earnings press release, which is attached as an exhibit. Investors should note that the press release includes 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. While these measures offer additional insights into operational performance, they are not prepared in accordance with GAAP and may differ from those used by other companies. The company also included forward-looking statements within the press release, cautioning investors against placing undue reliance on them. These statements reflect management's current expectations and are subject to various risks and uncertainties, as detailed in eBay's other SEC filings. Investors seeking detailed financial performance data and reconciliations to GAAP measures should refer directly to the attached press release (Exhibit 99.1).

Key Highlights

1eBay Inc. announced its financial results for the third quarter ended September 30, 2017.
2The 8-K filing includes the company's earnings press release as Exhibit 99.1.
3The press release contains non-GAAP financial measures including non-GAAP net income, non-GAAP EPS, non-GAAP operating margin, non-GAAP effective tax rate, and free cash flow.
4These non-GAAP measures are presented on a continuing operations basis.
5The company emphasizes that its non-GAAP measures may differ from those used by other companies.
6The filing includes forward-looking statements regarding future performance.
7Investors are advised to consult eBay's 10-K and 10-Q filings for a more comprehensive discussion of risks and financial performance.

EBAY INC 8-K Report, Financial Results (Oct 18, 2017)

Summary

Key Highlights

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