---
schema_version: "secwatch.filing_event.v1"
accession: "0001065088-24-000033"
form_type: "8-K"
ticker: "EBAY"
cik: "0001065088"
company_name: "EBAY INC"
filed_at: "2024-02-27T23:59:59+00:00"
generated_at: "2026-06-05T10:31:11.971983+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# eBay Q4 revenue $2.56B (+2%), GAAP EPS $1.40; raises dividend 8%, authorizes $2B buyback

## Summary
- Revenue $2.56B (+2% as-reported); GMV $18.6B (+2%). GAAP EPS $1.40, Non-GAAP EPS $1.07 (flat YoY).
- Q4 operating margin declined: GAAP 16.0% vs 22.5% prior year; Non-GAAP 26.7% vs 29.9%.
- Board declared Q1 dividend $0.27/share (+8%) and authorized additional $2.0B repurchase program.
- Q1 2024 guidance: revenue $2.50-2.54B, Non-GAAP EPS $1.19-1.23.
- Full year revenue $10.1B (+3%), free cash flow $2.0B; returned $1.9B to shareholders.

## SEC filing metadata
- accession: 0001065088-24-000033
- form_type: 8-K
- ticker: EBAY
- cik: 0001065088
- company_name: EBAY INC
- filed_at: 2024-02-27T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/0001065088-24-000033-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/ebay-20240227.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001065088-24-000033
- JSON: https://secwatch.observer/filing/0001065088-24-000033.json
- Plain text: https://secwatch.observer/filing/0001065088-24-000033.txt

## Key facts
- Earnings Releases
  EBAY INC updated its Q1 2025 guidance (raised).
  - Period: Q1 2025
  - Guidance: raised
  - Result: guidance update
  source text: In February 2024, the Board of Directors declared a cash dividend for the first quarter of 2024 of $0.27 per share, an 8% increase from the prior quarterly dividend.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/0001065088-24-000033-index.htm
- Earnings Releases
  EBAY INC reported Q4 2023 results: revenue $2.6 billion, net income $560 million (Non-GAAP), EPS $1.07 per diluted share (Non-GAAP).
  - Period: Q4 2023
  - Revenue: $2.6 billion
  - Net income: $560 million (Non-GAAP)
  - EPS: $1.07 per diluted share (Non-GAAP)
  - Result: reported results
  source text: and certain other information is attached as Exhibit 99.1 to this report. --- EX-99.1 (EX-99.1) --- eBay Inc. Reports Fourth Quarter and Full Year 2023 Results • Revenue of $2.6 billion , up 2% o n an as-reported basi s and up 3% on a n FX-Neutral basis • Gross Merchandise Volume of $18.6 billion , up 2% on an as-reported basis and nearly flat on an FX-Neutral
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/0001065088-24-000033-index.htm
- Earnings Releases
  EBAY INC reported FY 2023 results: revenue $10.1 billion, net income $2.3 billion (Non-GAAP), EPS $4.24 per diluted share (Non-GAAP).
  - Period: FY 2023
  - Revenue: $10.1 billion
  - Net income: $2.3 billion (Non-GAAP)
  - EPS: $4.24 per diluted share (Non-GAAP)
  - Result: reported results
  source text: flow. • Returned $379 million to shareholders, including $250 million of share repurchases and $129 million paid in cash dividends. Full Year Financial Highlights • Revenue was $10.1 billion, up 3% on an as-reported basis and up 4% on an FX-Neutral basis. • GMV was $73.2 billion, down 1% on an as-reported and FX-Neutral basis. • GAAP net income from continuing
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/0001065088-24-000033-index.htm
- Earnings Releases
  EBAY INC reported quarter and year ended December 31, 2023 results: revenue $2.6 billion, net income $728 million (GAAP), EPS $1.40 per diluted share (GAAP).
  - Period: quarter and year ended December 31, 2023
  - Revenue: $2.6 billion
  - Net income: $728 million (GAAP)
  - EPS: $1.40 per diluted share (GAAP)
  - Result: reported results
  source text: and certain other information is attached as Exhibit 99.1 to this report. --- EX-99.1 (EX-99.1) --- eBay Inc. Reports Fourth Quarter and Full Year 2023 Results • Revenue of $2.6 billion , up 2% o n an as-reported basi s and up 3% on a n FX-Neutral basis • Gross Merchandise Volume of $18.6 billion , up 2% on an as-reported basis and nearly flat on an FX-Neutral
  evidence_url: https://www.sec.gov/Archives/edgar/data/1065088/000106508824000033/0001065088-24-000033-index.htm

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