eBay Inc. (EBAY) FY2025 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-01-01 to 2025-03-31

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eBay Inc. cash flow reconciliation, Jan 1, 2025 through Mar 31, 2025One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $503,000,000.00Stock-based compensation → Operating adjustments reconciliation: $136,000,000.00Provision for transaction losses → Operating adjustments reconciliation: $81,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $79,000,000.00Deferred income taxes → Operating adjustments reconciliation: $31,000,000.00Loss on investments and other, net → Operating adjustments reconciliation: $2,000,000.00Loss from discontinued operations, net of income taxes → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $284,000,000.00Operating adjustments reconciliation → Changes in assets and liabilities, net of acquisition effects: $47,000,000.00Maturities of investments → investing reconciliation: $4,587,000,000.00investing reconciliation → Net cash from investing activities: $1,312,000,000.00investing reconciliation → Purchases of investments: $3,043,000,000.00investing reconciliation → Purchases of property and equipment: $143,000,000.00investing reconciliation → Acquisitions and other: $89,000,000.00Net cash used in financing activities → financing reconciliation: $1,248,000,000.00Proceeds from issuance of commercial paper → financing reconciliation: $568,000,000.00Net funds receivable and payable activity → financing reconciliation: $243,000,000.00financing reconciliation → Repayment of senior notes: $800,000,000.00financing reconciliation → Repurchases of common stock: $615,000,000.00financing reconciliation → Repayment of commercial paper: $441,000,000.00financing reconciliation → Payments for dividends: $134,000,000.00financing reconciliation → Payments for taxes related to net share settlements of restricted stock units and awards: $69,000,000.00Exchange-rate effect → Cash sources and uses: $19,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $3,286,000,000.00Net cash from operating activities → Cash sources and uses: $787,000,000.00Net cash from investing activities → Cash sources and uses: $1,312,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $4,156,000,000.00Cash sources and uses → Net cash used in financing activities: $1,248,000,000.00Change in fair value of equity investment in Adevinta: $0.00Net income: $503,000,000.00Net income+$503.00 MDepreciation and amortization: $79,000,000.00Depreciation & amortization+$79.00 MProvision for transaction losses: $81,000,000.00Provision for transaction losses+$81.00 MLoss on investments and other, net: $2,000,000.00Investment sale gain & loss+$2.00 MStock-based compensation: $136,000,000.00Stock-based compensation+$136.00 MChange in fair value of warrant: $0.00Loss from discontinued operations, net of income taxes: $2,000,000.00Discontinued operations, net+$2.00 MDeferred income taxes: $31,000,000.00Deferred income taxes+$31.00 MChanges in assets and liabilities, net of acquisition effects: -$47,000,000.00Operating capital changes−$47.00 MNet cash from operating activities: $787,000,000.00Operating cash+$787.00 MOperating adjustments reconciliation: $331,000,000.00Other: $0.00Payments for taxes related to net share settlements of restricted stock units and awards: -$69,000,000.00Stock-award tax withholding−$69.00 MProceeds from issuance of commercial paper: $568,000,000.00Commercial paper issued+$568.00 MRepurchases of common stock: -$615,000,000.00Common stock repurchases−$615.00 MPayments for dividends: -$134,000,000.00Dividends paid−$134.00 MRepayment of senior notes: -$800,000,000.00Senior debt repaid−$800.00 MNet funds receivable and payable activity: $243,000,000.00Funds receivable & payable, net+$243.00 MRepayment of commercial paper: -$441,000,000.00Commercial paper repaid−$441.00 MNet cash used in financing activities: -$1,248,000,000.00. Cash required to fund net payments.Financing cash−$1.25 Bfinancing reconciliation: $2,059,000,000.00Acquisitions and other: -$89,000,000.00Acquisitions, net of cash−$89.00 MMaturities of investments: $4,587,000,000.00Other investment proceeds+$4.59 BPurchases of investments: -$3,043,000,000.00Investment purchases−$3.04 BPurchases of property and equipment: -$143,000,000.00PP&E purchases−$143.00 MNet cash from investing activities: $1,312,000,000.00Investing cash+$1.31 Binvesting reconciliation: $4,587,000,000.00Cash sources and uses: $5,404,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $3,286,000,000.00Beginning cash$3.29 BEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $4,156,000,000.00Ending cash$4.16 BExchange-rate effect: $19,000,000.00FX effect+$19.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$644.00 MOperating cash − cash spent on PP&ECash flow / Net income1.56×Operating cash flow ÷ net incomeNet cash change+$870.00 MEnding cash − beginning cash
Chart details

eBay Inc. cash flow reconciliation, Jan 1, 2025 through Mar 31, 2025

Cash flows for Jan 1, 2025 through Mar 31, 2025. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Dec 31, 2024. Ending cash: Mar 31, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2024
3,286,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
787,000,000 US dollars. Net cash provided.
Net income
503,000,000 US dollars
Change in fair value of equity investment in Adevinta
0 US dollars
Depreciation and amortization
79,000,000 US dollars
Provision for transaction losses
81,000,000 US dollars
Loss on investments and other, net
2,000,000 US dollars
Stock-based compensation
136,000,000 US dollars
Change in fair value of warrant
0 US dollars
Loss from discontinued operations, net of income taxes
2,000,000 US dollars
Deferred income taxes
31,000,000 US dollars
Changes in assets and liabilities, net of acquisition effects
negative 47,000,000 US dollars
Investing activities
1,312,000,000 US dollars. Net cash provided.
Acquisitions and other
negative 89,000,000 US dollars
Maturities of investments
4,587,000,000 US dollars
Purchases of investments
negative 3,043,000,000 US dollars
Purchases of property and equipment
negative 143,000,000 US dollars
Financing activities
negative 1,248,000,000 US dollars. Net cash used.
Other
0 US dollars
Payments for taxes related to net share settlements of restricted stock units and awards
negative 69,000,000 US dollars
Proceeds from issuance of commercial paper
568,000,000 US dollars
Repurchases of common stock
negative 615,000,000 US dollars
Payments for dividends
negative 134,000,000 US dollars
Repayment of senior notes
negative 800,000,000 US dollars
Net funds receivable and payable activity
243,000,000 US dollars
Repayment of commercial paper
negative 441,000,000 US dollars
Operating adjustment reconciliation
331,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
2,059,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
4,587,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
19,000,000 US dollars
Ending cash on Mar 31, 2025
4,156,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
5,404,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
870,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.56×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
787,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
143,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
644,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $284.00M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 787,000,000 US dollars minus 143,000,000 US dollars equals 644,000,000 US dollars.
eBay Inc. (EBAY) FY2025 Q1 Statement of Cash Flows Sankey chart
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