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eBay (EBAY) Accounts Receivable : $94 Mil (As of Dec. 2023)


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What is eBay Accounts Receivable?

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. eBay's accounts receivables for the quarter that ended in Dec. 2023 was $94 Mil.

Accounts receivable can be measured by Days Sales Outstanding. eBay's Days Sales Outstanding for the quarter that ended in Dec. 2023 was 3.35.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. eBay's Net-Net Working Capital per share for the quarter that ended in Dec. 2023 was $-11.87.


eBay Accounts Receivable Historical Data

The historical data trend for eBay's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

eBay Accounts Receivable Chart

eBay Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 555.00 362.00 98.00 90.00 94.00

eBay Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 90.00 383.00 457.00 504.00 94.00

eBay Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.


eBay Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

eBay's Days Sales Outstanding for the quarter that ended in Dec. 2023 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=94/2562*91
=3.35

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), eBay's accounts receivable are only considered to be worth 75% of book value:

eBay's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2023 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(9015+0.75 * 94+0.5 * 0-15224
-0-0)/517
=-11.87

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


eBay Accounts Receivable Related Terms

Thank you for viewing the detailed overview of eBay's Accounts Receivable provided by GuruFocus.com. Please click on the following links to see related term pages.


eBay (EBAY) Business Description

Address
2025 Hamilton Avenue, San Jose, CA, USA, 95125
EBay operates one of the largest e-commerce marketplaces in the world, with $74 billion in 2022 gross merchandise volume, or GMV, rendering the firm a top 10 global e-commerce company. eBay generates revenue from listing fees, advertising, revenue-sharing arrangements with service providers, and managed payments, with its platform connecting more than 132 million buyers and roughly 20 million sellers across almost 190 global markets at the end of 2022. eBay generates just north of 50% of its GMV in international markets, with a large presence in the U.K., Germany, and Australia.
Executives
Edward O Garcia officer: SVP, Chief Product Officer C/O EBAY INC, 2025 HAMILTON AVENUE, SAN JOSE CA 95125
Boone Cornelius officer: Chief People Officer C/O EBAY INC., 2025 HAMILTON AVE., SAN JOSE CA 95125
Jamie Iannone director, officer: President and CEO C/O BARNES & NOBLE, INC., 122 FIFTH AVENUE, NEW YORK NY 10111
Paul S Pressler director C/O EBAY INC., 2025 HAMILTON AVENUE, SAN JOSE CA 95125
Stephen J Priest officer: SVP, Chief Financial Officer C/O JETBLUE AIRWAYS CORPORATIOM, 27-01 QUEENS PLAZA NORTH, LONG ISLAND CITY NY 11101
Rebecca Spencer officer: VP, Chief Accounting Officer C/O EBAY INC., 2025 HAMILTON AVE., SAN JOSE CA 95125
Shripriya Mahesh Ramanan director C/O EBAY INC., 2025 HAMILTON AVE., SAN JOSE CA 95125
Robert Holmes Swan officer: SVP, Finance & CFO C/O EBAY INC., 2025 HAMILTON AVENUE, SAN JOSE CA 95125
Brian J. Doerger officer: VP, Chief Accounting Officer C/O EBAY INC., 2025 HAMILTON AVENUE, SAN JOSE CA 95125
Aparna Chennapragada director C/O EBAY, INC., 2025 HAMILTON AVE., SAN JOSE CA 95125
Pete Thompson officer: SVP, Chief Product Officer 1778 MCCARTHY BLVD, MILPITAS CA 95035
Kathleen C. Mitic director C/O EBAY INC., 2065 HAMILTON AVENUE, SAN JOSE CA 95125
Marie Oh Huber officer: SVP, GC & Secretary C/O EBAY INC., 2025 HAMILTON AVENUE, SAN JOSE CA 95125
Logan Green director C/O EBAY INC., 2025 HAMILTON AVE., SAN JOSE CA 95125
Anthony John Bates director 788 DIXON WAY, LOS ALTOS CA 94022

eBay (EBAY) Headlines

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