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EBAYeBay Inc.
$107.87$49.3B
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HomeStocksEBAYCash Flow

eBay Inc. (EBAY) Cash Flow Statement

29Y historyFree accessUpdated daily

While FCF margins reached 29.1% in 2026Q1, the company's aggressive buyback strategy often exceeds quarterly free cash flow, contributing to a volatile cash conversion cycle.

EBAY Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03Dec'02Dec'01Dec'00Dec'99Dec'98Dec'97
Cash from Operations2.14B2.19B2.41B2.43B2.25B2.66B2.42B3.11B2.66B3.15B2.83B4.03B5.68B5B3.84B3.27B2.75B2.91B2.88B2.64B2.25B2.01B1.29B874.12M479.9M252.11M100.15M66.6M6.3M800K
Operating CF Margin %-19.69%23.48%23.99%23.01%25.5%27.2%41.92%30.73%31.69%30.39%46.94%64.58%60.49%27.27%28.1%29.99%33.32%33.74%34.42%37.65%44.15%39.29%40.37%39.53%33.67%23.21%29.64%7.32%1.93%
Operating CF Growth %-155.73%-9.44%-0.49%7.63%-15.17%9.84%-22.32%17.16%-15.51%11.32%-29.93%-28.96%13.65%30.15%17.24%19.23%-5.58%0.91%9.12%17.5%11.84%56.37%47.04%82.14%90.35%151.74%50.37%957.14%687.5%-
Net Income2.04B2B1.98B2.77B-1.27B13.61B2.49B1.79B2.53B-1.02B7.27B1.73B-41M2.86B2.61B3.23B1.8B2.39B1.78B348.25M1.13B1.08B778.22M441.77M249.89M90.45M48.29M10.8M2.4M900K
Depreciation & Amortization421M407M324M403M442M502M583M675M696M676M682M687M1.49B1.4B1.2B939.95M762.47M810.95M719.81M601.71M544.55M409.94M259.52M159M76.58M89.73M45.19M25.4M5.4M100K
Stock-Based Compensation468M0588M575M494M477M417M495M538M483M416M379M675M609M488M457.19M381.49M394.81M353.32M301.81M317.41M31.77M05.49M5.95M3.09M0000
Deferred Taxes34M44M-874M255M-780M-680M414M113M-153M1.73B-4.56B-32M2.9B-31M-35M16.96M349.6M-178.81M-149.95M-123.37M-227.85M91.69M28.65M69.77M8.13M-11.41M001.4M0
Other Non-Cash Items525M1.17B429M-1.49B3.74B-11.12B-1.31B235M-395M109M-987M1.45B958M747M534M-984.83M42.65M-544.96M383.64M1.69B283.37M398.69M409.51M227.51M108.25M109.93M54.25M6.6M100K300K
Working Capital Changes-1.31B-1.43B-34M-94M-377M-134M-168M-190M-558M1.17B5M-180M-300M-586M-958M-384.98M-591.4M37.01M-204.31M-172.32M204.67M-4.24M-190.59M-29.43M31.1M-29.68M-47.58M23.8M-8.2M-500K
Change in Receivables00000195M8M-124M-98M-195M-48M-105M16M-123M-207M-291.82M-111.61M-97.49M-66.85M-185.62M-169.75M-151.99M0-153.37M-54.58M-50.22M0000
Change in Inventory00000-509M-423M-292M-573M1.32B-17M-453M-447M-382M-667M-116.07M-544.5M193.03M-170.91M65.06M331.31M-2.31B0-1.72B72.25M-1.06B0000
Change in Payables0-4M-8M15M6M9M101M4M-47M19M-28M226M87M7M-16M29.42M-9.26M-27.23M14.95M36.95M32.99M564K017.35M14.63M-4.09M0000
Cash from Investing897M1.19B2.21B240M2.46B3.66B3.79B2.79B2.89B-1.3B-2.01B-3.61B-2.67B-6.01B-3.76B-3.31B-2.28B-1.15B-2.06B-693.15M228.85M-2.45B-2.01B-1.32B-157.76M-29.82M-206.05M-602.9M-49.3M-700K
Capital Expenditures-454M-525M-458M-456M-449M-444M-494M-552M-651M-666M-626M-668M-1.27B-1.25B-1.26B-963.5M-723.91M-567.09M-565.89M-453.97M-515.45M-338.28M-292.84M-365.38M-138.67M-57.42M-49.75M-86.4M-8.9M-700K
CapEx % of Revenue3.91%4.73%4.45%4.51%4.58%4.26%5.55%7.43%7.53%6.71%6.73%7.77%14.46%15.14%8.93%8.27%7.91%6.5%6.63%5.92%8.63%7.43%8.95%16.88%11.42%7.67%11.53%38.45%10.34%1.69%
Acquisitions78M04.34B106M887M5.08B4.01B-253M727M-548M-212M-24M-59M-869M1M-953.91M-90.57M570.89M-1.36B-863.57M-45.51M-2.73B-1.04B-216.37M-59.41M-111.73M0000
Investments------------------------------
Other Investing219M-208M-121M-38M-69M2.22B33M21M32M-3M-21M-2.96B-1.03B-331M-800M-695.34M-260.68M-114.65M-159.24M6.3M-7.16M13.59M-8.65M036.17M2.83M-5.85M-375.8M00
Cash from Financing-2.97B-3.66B-3.81B-2.45B-3.79B-6.53B-5.69B-7.09B-5.4B-1.78B-744M-4.55B-1.02B-1.35B1.95B-838.5M1.23B-945.66M-1.67B-693.39M-1.26B471.61M647.67M688.87M252.07M101.5M85.98M718.7M71M3.5M
Debt Issued (Net)1M-672M-309M-1.15B-212M1.32B-6M-1.55B-750M1.03B2.2B-850M3.48B-400M2.43B50.73M1.79B-1B411.64M200.22M0-128.24M-2.97M-11.95M-64K-21.89M2.87M8.4M-1.7M1.5M
Equity Issued (Net)-2.33B-2.36B-3.06B-1.32B-3.3B-7.29B-5.31B-4.87B-4.39B-2.96B-3.06B-2.39B-4.91B-906M-415M-822M-475.54M102.53M-2.03B-978.44M-1.35B599.85M650.64M700.82M252.18M123.71M83.25M714.31M71.4M3M
Dividends Paid-536M-531M-533M-528M-489M-466M-447M-473M0000000000000000-50K-319K-157K-3.9M00
Share Repurchases-2.38B-2.5B-3.15B-1.4B-3.14B-7.05B-5.14B-4.97B-4.5B-2.75B-2.94B-2.15B-4.66B-1.34B-898M-1.06B-711.07M0-2.18B-1.49B-1.67B00000-38K000
Other Financing-105M-99M93M546M212M-97M73M-201M-255M149M124M-1.31B406M-48M-60M-67.22M-78.75M-48.18M-60.34M84.83M92.37M000-50K011K-123K4.5M3.6M
Net Change in Cash79M-350M793M221M866M-188M598M-1.22B79M304M-16M-4.5B1.83B-2.32B2.13B-886.31M1.58B810.89M-1.03B1.56B1.35B-16.46M-51.47M272.2M585.34M322.1M-19.93M182.4M28M3.6M
Free Cash Flow1.69B1.66B1.96B1.97B1.8B2.21B1.93B2.56B2.01B2.48B2.2B3.37B4.41B3.75B2.58B2.31B2.02B2.34B2.32B2.19B1.73B1.67B992.48M508.74M341.23M194.69M50.4M-19.8M-2.6M100K
FCF Margin %14.55%14.96%19.02%19.48%18.43%21.24%21.64%34.49%23.2%24.98%23.66%39.16%50.13%45.36%18.34%19.83%22.08%26.82%27.12%28.51%29.02%36.72%30.34%23.5%28.11%26%11.68%-8.81%-3.02%0.24%
FCF Growth %-20.68%-15.08%-0.71%9.14%-18.44%14.96%-24.86%27.65%-19.07%12.73%-34.62%-23.63%17.65%45.1%11.72%14.26%-13.63%1.07%5.9%26.25%3.63%68.43%95.09%49.09%75.27%286.33%354.52%-661.54%-2700%-
FCF per Share3.693.613.903.703.233.392.682.992.032.331.922.763.522.851.971.761.521.791.761.591.221.200.730.390.280.170.04-0.01-0.000.00
FCF Conversion (FCF/Net Income)0.83x1.08x1.22x0.88x-1.78x0.20x0.43x1.74x1.05x-3.09x0.39x2.34x123.41x1.75x1.47x1.01x1.52x1.22x1.62x7.58x2.00x1.86x1.65x1.98x1.92x2.79x2.07x6.96x0.86x0.11x
Interest Paid124M0264M275M244M253M271M304M314M285M220M175M99M99M15M29M54K6.05M7.76M00000000000
Taxes Paid1.22B0722M746M540M929M493M249M556M308M492M256M343M466M789M373M646M342.17M366.82M00000000000

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Working Capital Volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality and Cash Conversion

According to recent financial disclosures, eBay's OCF/NI ratio has exhibited significant volatility, ranging from a low of 0.17 in 2023Q4 to a high of 1.89 in 2026Q1, indicating that reported net income frequently diverges from the actual cash generated by the underlying marketplace operations.

The wide variance in the OCF/NI ratio suggests that GAAP earnings are heavily influenced by non-cash items and timing differences in working capital. Investors should monitor whether the recent improvement in cash conversion is sustainable or merely a temporary reversal of previous accrual-heavy periods.

Free Cash Flow Margin Instability

As reported in quarterly filings, eBay's FCF margins have fluctuated wildly, swinging from a negative 16.2% in 2025Q2 to a robust 29.1% in 2026Q1, reflecting a lack of consistent cash generation efficiency despite the company's asset-light business model and high gross margin profile.

This inconsistency in FCF margins implies that the company's cash flow is highly sensitive to operational shifts and working capital swings rather than steady-state profitability. The inability to maintain a stable FCF margin trajectory warrants further investigation into the predictability of the company's core cash-generating activities.

Working Capital Dynamics and Efficiency

Based on reported figures, eBay experienced a massive working capital outflow of $942 million in 2025Q2, which significantly pressured cash flow, suggesting that the company's cash cycle is susceptible to large, episodic fluctuations that may be tied to payment processing timing or seasonal inventory-related adjustments.

The erratic nature of these working capital changes indicates that the company's cash flow is not as predictable as its asset-light model might suggest. Analysts should scrutinize whether these swings are inherent to the managed payments transition or indicative of underlying friction in the platform's transactional flow.

Aggressive Capital Return Strategy

As evidenced by financial statements, eBay consistently prioritizes share repurchases, with buybacks totaling $588 million in 2026Q1 alone, often exceeding the company's quarterly free cash flow, which suggests a management focus on EPS accretion over organic reinvestment or balance sheet fortification.

The reliance on aggressive buybacks to support shareholder value may limit the company's flexibility to pursue strategic acquisitions or platform innovation. Investors should monitor if this capital allocation strategy is sustainable given the volatility in free cash flow and the potential need for future investment in competitive defenses.

EBAY — Frequently Asked Questions

Quick answers to the most common questions about buying EBAY stock.

How much cash does eBay Inc. (EBAY) generate from operations?

eBay Inc. (EBAY) generated $2.19B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is eBay Inc.'s free cash flow?

eBay Inc. (EBAY) generated $1.66B in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is eBay Inc.'s capital expenditure (CapEx)?

eBay Inc. (EBAY) spent $525.0M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does eBay Inc. distribute cash to shareholders?

In 2025, eBay Inc. (EBAY) returned $531.0M to shareholders via cash dividends and spent $2.50B on share repurchases. This shows the company's commitment to returning capital to its equity investors.