---
schema_version: "secwatch.filing_event.v1"
accession: "0001065088-23-000018"
form_type: "8-K"
ticker: "EBAY"
cik: "0001065088"
company_name: "EBAY INC"
filed_at: "2023-07-26T23:59:59+00:00"
generated_at: "2026-06-13T02:12:30.829304+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# eBay Q2 2023: revenue $2.5B (+5% YoY), Non-GAAP EPS $1.03, beats expectations

## Summary
- Revenue $2.5B, up 5% as-reported (6% FX-neutral); GMV $18.2B, down 2% (down 1% FX-neutral).
- GAAP EPS from cont. ops $0.32 (vs. loss $0.96); Non-GAAP EPS $1.03, +5% YoY.
- Q3 2023 guidance: revenue $2.46-2.52B, Non-GAAP EPS $0.96-1.01, GAAP EPS $0.67-0.72.
- Returned $383M to shareholders: $250M buybacks, $133M dividends; new $0.25 dividend payable Sept 15.
- First-party advertising revenue $341M, up 47% YoY (49% FX-neutral).

## SEC filing metadata
- accession: 0001065088-23-000018
- form_type: 8-K
- ticker: EBAY
- cik: 0001065088
- company_name: EBAY INC
- filed_at: 2023-07-26T23:59:59+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/1065088/000106508823000018/0001065088-23-000018-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000018/ebay-20230726.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001065088-23-000018
- JSON: https://secwatch.observer/filing/0001065088-23-000018.json
- Plain text: https://secwatch.observer/filing/0001065088-23-000018.txt

## Key facts
- Earnings Releases
  EBAY INC reported the quarter ended June 30, 2023 results: revenue $2.5 billion, net income $172 million, EPS $0.32 per diluted share.
  - Period: the quarter ended June 30, 2023
  - Revenue: $2.5 billion
  - Net income: $172 million
  - EPS: $0.32 per diluted share
  - Result: reported results
  source text: Second Quarter Financial Highlights • Revenue was $2.5 billion, up 5% on an as-reported basis and up 6% on a foreign exchange (FX) neutral basis. • Gross Merchandise Volume (GMV) was $18.2 billion, down 2% on an as-reported basis and down 1% on an FX-Neutral basis. • GAAP net income from continuing operations was $172 million, or $0.32 per diluted share.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508823000018/0001065088-23-000018-index.htm

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