UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported): April 16,
2008
eBay Inc.
(Exact name of registrant as
specified in its charter)
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Delaware
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000-24821
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77-0430924
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(State or other jurisdiction
of incorporation)
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(Commission File
Number)
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(I.R.S. Employer
Identification No.)
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2145
Hamilton Avenue
San Jose, CA 95125
(Address
of principal executive offices)
(408) 376-7400
(Registrant’s
telephone number, including area code)
Not
Applicable.
(Former
name or former address, if changed since last
report.)
Check the appropriate box below if the
Form 8-K
filing is intended to simultaneously satisfy the filing
obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
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Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)
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Soliciting material pursuant to
Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to
Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to
Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))
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Item 2.02.
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Results
of Operations and Financial Condition
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The information in this report is being furnished and shall not
be deemed “filed” for the purposes of Section 18
of the Securities Exchange Act of 1934 (the “Exchange
Act”), and is not to be incorporated by reference into any
filing by eBay Inc. under the Securities Act of 1933 or the
Exchange Act, regardless of any general incorporation language
contained in such filing.
On April 16, 2008, eBay Inc. announced its financial
results for the quarter ended March 31, 2008. A copy of
eBay’s press release announcing its financial results and
certain other information is attached as Exhibit 99.1 to
this report.
The attached press release includes the following financial
measures defined as “non-GAAP financial measures” by
the Securities and Exchange Commission: non-GAAP net income,
non-GAAP earnings per diluted share, non-GAAP operating margin,
non-GAAP effective tax rate, and free cash flow. These measures
may be different from non-GAAP financial measures used by other
companies. The presentation of this financial information, which
is not prepared under any comprehensive set of accounting rules
or principles, is not intended to be considered in isolation or
as a substitute for the financial information prepared and
presented in accordance with generally accepted accounting
principles. See “Non-GAAP Measures of Financial
Performance,” “Reconciliation of GAAP Operating Margin
to Non-GAAP Operating Margin,” “Reconciliation of GAAP
Net Income to Non-GAAP Net Income,” “Reconciliation of
GAAP to Non-GAAP Effective Tax Rate,” “Reconciliation
of Operating Cash Flows to Free Cash Flow,” and
“Business Outlook” included in the attached press
release for further information regarding these non-GAAP
financial measures, including a reconciliation of these measures
to the nearest comparable GAAP measures and an explanation of
why eBay includes these non-GAAP measures.
The attached press release also contains forward-looking
statements relating to eBay’s future performance. A more
thorough discussion of certain factors that may affect
eBay’s actual results is included under the captions
“Risk Factors” and “Management’s Discussion
and Analysis of Financial Condition and Results of
Operations” in eBay’s Annual Report on
Form 10-K
and Quarterly Reports on
Form 10-Q.
Additional information will be included under those captions in
eBay’s Quarterly Report on
Form 10-Q
for the quarter ended March 31, 2008, which will be filed
with the SEC during the second quarter of 2008.
Item 9.01.
Financial Statements and Exhibits
(c) Exhibits.
The following exhibit is furnished with this report:
99.1 Press release dated April 16, 2008.
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