---
schema_version: "secwatch.filing_event.v1"
accession: "0001065088-23-000004"
form_type: "8-K"
ticker: "EBAY"
cik: "0001065088"
company_name: "EBAY INC"
filed_at: "2023-02-22T23:59:59+00:00"
generated_at: "2026-06-19T04:06:22.851593+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# eBay Q4 revenue $2.5B (-4% YoY), GAAP EPS $1.23, Non-GAAP EPS $1.07; raises dividend 14% to $0.25; Q1 guidance in line

## Summary
- Q4 revenue $2.5B (-4% as-reported, -1% FX-neutral); GMV $18.2B (-12% as-reported, -6% FX-neutral).
- GAAP EPS from continuing ops $1.23; Non-GAAP EPS $1.07 (up 2% YoY). Full year Non-GAAP EPS $4.11.
- Board declared $0.25 quarterly dividend, a 14% increase from prior $0.22; payable March 24, 2023.
- Q1 2023 guidance: revenue $2.46-$2.50B, Non-GAAP EPS $1.05-$1.09, GAAP EPS $0.77-$0.81.
- Acquired 3PM Shield (AI marketplace compliance) in Feb 2023; returned $419M to shareholders in Q4.

## SEC filing metadata
- accession: 0001065088-23-000004
- form_type: 8-K
- ticker: EBAY
- cik: 0001065088
- company_name: EBAY INC
- filed_at: 2023-02-22T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000004/0001065088-23-000004-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000004/ebay-20230222.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001065088-23-000004
- JSON: https://secwatch.observer/filing/0001065088-23-000004.json
- Plain text: https://secwatch.observer/filing/0001065088-23-000004.txt

## Key facts
- Earnings Releases
  EBAY INC reported the year ended December 31, 2022 results: revenue $9.8 billion, net income $1.3 billion, EPS $(2.28) per diluted share.
  - Period: the year ended December 31, 2022
  - Revenue: $9.8 billion
  - Net income: $1.3 billion
  - EPS: $(2.28) per diluted share
  - Result: reported results
  source text: Revenue was $9.8 billion, down 6% on an as-reported basis and down 4% on an FX-Neutral basis. • GMV was $73.9 billion, down 15% on an as-reported basis and down 11% on an FX-Neutral basis. • GAAP net loss from continuing operations was $1.3 billion, or $(2.28) per diluted share, primarily driven by the change in fair value of our equity investments.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000004/0001065088-23-000004-index.htm
- Earnings Releases
  EBAY INC reported the fourth quarter ended December 31, 2022 results: revenue $2.5 billion, net income $671 million, EPS $1.23 per diluted share.
  - Period: the fourth quarter ended December 31, 2022
  - Revenue: $2.5 billion
  - Net income: $671 million
  - EPS: $1.23 per diluted share
  - Result: reported results
  source text: Revenue was $2.5 billion, down 4% on an as-reported basis and down 1% on a foreign exchange (FX) neutral basis. • Gross Merchandise Volume (GMV) was $18.2 billion, down 12% on an as-reported basis and down 6% on an FX-Neutral basis. • GAAP net income from continuing operations was $671 million, or $1.23 per diluted share, primarily driven by the change in fair value of our equity investments.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000004/0001065088-23-000004-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.