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): January 24,
2007
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.
Results of Operations and Financial Condition
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 January 24, 2007, eBay Inc. announced its financial
results for the quarter and year ended December 31, 2006. 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 income,
non-GAAP operating margin, non-GAAP effective tax rate, and free
cash flows as well as GAAP amounts excluding the impact of
stock-based compensation and the corresponding percentages of
net revenues.
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 to
Non-GAAP Operating Income,” “Reconciliation of
GAAP to Non-GAAP Net Income,” “Reconciliation of
GAAP to Non-GAAP Effective Tax Rate,”
“Reconciliation of Operating Cash Flow 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 we include 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 Annual Report on
Form 10-K
for the year ended December 31, 2006, which will be filed
with the SEC during the first quarter of 2007.
Item 9.01.
Financial Statements and Exhibits
(c) Exhibits.
The following exhibit is furnished with this report:
99.1 Press release dated January 24, 2007.
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