April 18, 2002

eBay Announces First Quarter 2002 Financial Results

San Jose, CA, April 18, 2002 – eBay Inc. (NASDAQ: EBAY; www.ebay.com), the world’s online marketplaceTM, reported financial results for its first quarter ended March 31, 2002. eBay reported consolidated net revenues totaling a record $245.1 million. This represents a 59% increase over the $154.1 million generated in the same period last year. Consolidated net income for the quarter was a record $47.6 million, or $0.17 per diluted share. eBay’s pro forma consolidated net income, excluding certain charges, was a record $50.6 million, or $0.18 per diluted share.

“The company's focus and ability to execute allowed us to deliver record revenues and record profitability for the quarter,” said Meg Whitman, President and CEO of eBay. “These results demonstrate that the momentum in our core transaction business is stronger than ever.”

Based on the company’s most recent performance, eBay now believes that net revenues for Q2-02 will range between $260 and $265 million, bringing its first half 2002 net revenue guidance to between $505 and $510 million, representing the high end of previous guidance. eBay also believes that Q2-02 pro forma earnings per diluted share will approximate $0.17, bringing its first half 2002 guidance to approximately $0.35. This earnings level represents an increase of $0.03 to $0.04 from the company’s previous guidance of $0.31 to $0.32 per diluted share.

For the full year 2002, eBay expects that net revenues will approximate $1.1 billion, representing the high end of its previous guidance of $1.05 billion to $1.1 billion. On the bottom line, eBay now believes that pro forma earnings per diluted share could range between $0.73 and $0.75, reflecting a $0.03 to $0.04 increase from previous guidance.

Key Financial and Operating Metrics

Online Transaction Revenues – eBay reported record net online transaction revenues, which exclude revenues from third party advertising and end-to-end services, of $213.7 million, representing 65% year-over-year growth from the $129.7 million reported in Q1-01.

Gross Profit – eBay reported record gross profit totaling $203.8 million or 83% of net revenues during the quarter, up from the 82% gross profit reported in Q1-01.

Pro Forma Operating Income – eBay reported record pro forma operating income totaling $74.4 million, or 30% of net revenues. This represents a 113% increase over Q1-01 pro forma operating income of $35.0 million, or 23% of Q1-01 net revenues.

Pro Forma Net Income – eBay reported record pro forma net income totaling $50.6 million, or $0.18 per diluted share. This earnings level represents a 65% increase over Q1-01 pro forma net income of $30.6 million.

Operating and Free Cash Flows – eBay reported a record $92.3 million in operating cash flows, 147% higher than the $37.4 million reported in Q1-01. Free cash flows for Q1-02 were a record $80.8 million, 203% higher than the $26.7 million reported in Q1-01.

Gross Merchandise Sales – eBay users transacted a record $3.11 billion in gross merchandise sales, or GMS, during the first quarter, representing a 57% year-over-year increase from the $1.98 billion reported in Q1-01.

Listings – eBay hosted a record 138.0 million listings during the quarter, representing a 55% year-over- year increase from the 89.0 million reported in Q1-01.

Registered Users – eBay added 4.6 million new confirmed registered users, offset by approximately 1.0 million user IDs eliminated as part of the company’s Half.com integration efforts and enhanced user registration policies. Cumulative confirmed registered users at the end of Q1-02 totaled a record 46.1 million, representing a 55% increase over the 29.7 million users reported at the end of Q1-01.

Key Execution Highlights

U.S. Online Net Revenues – U.S. online net transaction revenues totaled $161.9 million in Q1-02, representing 16% sequential and 45% year-over-year growth. Including net revenues from third party advertising and end-to-end services, total U.S. online net revenues were $185.0 million, representing 8% sequential and 43% year-over-year growth.

International Net Revenues – Net revenues from international operations totaled $53 million in Q1- 02, or 21% of consolidated net revenues. Highlighting the quarter were 46% sequential net revenue growth in the United Kingdom, 35% sequential net revenue growth in Germany and 23% sequential net revenue growth in Canada. In total, international net revenues grew 31% sequentially and 194% on a year-over-year basis.

International Profitability – On a fully allocated basis, eBay’s international business achieved a double-digit operating margin, after turning profitable for the first time in Q4-01. Also during the quarter, the company’s United Kingdom operations achieved profitability for the first time, complementing the company’s existing profitable operations in Germany and Canada.

Asia Expansion – The company advanced its Asia business strategy through the acquisition of NeoCom and its leading online auction sites in Taiwan, and through the acquisition of a 33 percent interest in EachNet, China’s largest online marketplace. In addition, Internet Auction Company, eBay’s majority-owned subsidiary in South Korea, reported record net revenues and improved financial results.

Key Category Performance – The company achieved strong sequential and year-over-year growth in gross merchandise sales across virtually all top-level categories. Globally, eBay’s ten largest categories in Q1-02 were: eBay Motors, Computers, Consumer Electronics, Book/Movies/Music, Collectibles, Sports, Toys, Clothing & Accessories, Jewelry & Gemstones and Antiques & Art.

Based on Q1-02 annualized gross merchandise sales, eBay now has four categories that each represent greater than $1 billion businesses – eBay Motors with $2.5 billion, Computers with $1.4 billion, Consumer Electronics with $1.2 billion and Books/Movies/Music with $1.1 billion.

Fixed-Price Trading – eBay’s fixed price offerings continue to drive seller success and contributed more than 19% of total gross merchandise sales during Q1-02. GMS on completed “Buy It Now” auctions remained constant, even as eBay introduced a $.05 fee. In addition, over 25,000 users are currently paying monthly subscription fees for the merchandising capability offered by eBay Stores.

Financial and Operating Summary

During Q1-02, the company reported record net revenues of $245.1 million, representing 12% sequential and 59% year-over-year increases. The sequential increase was driven largely by better-than- expected results in the U.S. transaction business combined with continued strong performance internationally. Revenues from third party advertisers represented approximately 8% of net revenues, down from 13% of net revenues in Q4-01 and consistent with the 8% of net revenues reported in Q1-01. The sequential decrease in advertising revenues was attributed primarily to the current industry-wide weakness in the online advertising market. Overall, the company’s core online transaction performance more than offset the sequential decrease in advertising revenues.

Gross profit as a percentage of net revenues increased to 83% as compared with 82% in both Q4-01 and Q1-01. The sequential margin improvement resulted from a combination of strong revenue growth, relatively fixed costs in customer support and site operations, and efficiencies gained from migrating the former iBazar sites to the eBay platform.

Sales and marketing expenses totaled $73.1 million, or 30% of net revenues, comparing favorably to the 33% of net revenues reported in Q4-01 and the 36% reported in Q1-01. The sequential improvement was attributed to lower sales and marketing expenditures in the former iBazar sites, Internet Auction Company and Half.com, combined with improved pricing on U.S. Internet advertising contracts.

Product development costs totaled $24.3 million, or approximately 10% of net revenues in Q1-02, consistent with both Q4-01 and Q1-01. The sequential dollar increase of approximately $2.6 million resulted primarily from site feature and functionality improvements, V3 architecture development and seller tools development.

General and administrative costs totaled $32.5 million, or about 13% of net revenues, down from 14% of net revenues in both Q4-01 and Q1-01. The sequential dollar increase of approximately $1.2 million resulted principally from costs associated with the closure of eBay’s operations in Japan.

Net interest and other income totaled $5.5 million in Q1-02, down from the $6.5 million reported in Q4-01, primarily reflecting a $1.2 million impairment charge taken on certain equity investments held by eBay’s Internet Auction Company subsidiary.

eBay reported a consolidated tax provision of $29.4 million, reflecting a 38% effective tax rate.

eBay’s balance sheet remains strong. At the end of Q1-02, the company had consolidated assets totaling $1.79 billion, including $1.20 billion in aggregate cash and investments.

The company reported $92.3 million in operating cash flows, 147% higher than the $37.4 million reported in Q1-01. Of this amount, $29 million is attributable to tax benefits on stock option exercises. Free cash flows during Q1-02 totaled $80.8 million, 203% higher than the $26.7 million reported in Q1-01.

Business Outlook

Q2-02 Outlook – eBay now believes that net revenues for Q2-02 will range between $260 and $265 million, bringing its first half 2002 net revenue guidance to between $505 and $510 million, representing the high end of previous guidance. This net revenue outlook reflects the company’s expectation that a sequential decrease in advertising revenues will be fully offset by higher than previously anticipated transaction revenues, from both the U.S. and international markets.

The company remains committed to making important strategic investments to build its marketplace for the long term. In Q2-02, eBay will increase marketing expenditures both domestically and internationally and continue to roll out its next-generation technology infrastructure. In addition, as previously disclosed, eBay expects to absorb approximately $4 million for the first full quarter of operating losses from its NeoCom subsidiary.

Accordingly, eBay believes that Q2-02 pro forma earnings per diluted share will approximate $0.17, bringing its first half 2002 guidance to approximately $0.35. This earnings level represents an increase of $0.03 to $0.04 from the company’s previous guidance of $0.31 to $0.32 per diluted share.

Full Year 2002 Outlook – Despite a decrease in advertising revenues, eBay expects that net revenues will approximate $1.1 billion, representing the high end of its previous guidance. On the bottom line, eBay now believes that pro forma earnings per diluted share could range between $0.73 and $0.75, reflecting a $0.03 to $0.04 increase from previous guidance. The company also expects its operating margin could be between 29% and 30% for 2002, compared to previous guidance of 25% to 28%.

About eBay

eBay is the world’s online marketplaceTM. Founded in 1995, eBay created a powerful platform for the sale of goods and services by a passionate community of individuals and businesses. On any given day, there are millions of items across thousands of categories for sale on eBay. eBay enables trade on a local, national and international basis with customized sites in markets around the world.

Forward-Looking Statements

This announcement contains forward-looking statements that involve risks and uncertainties, including those relating to the company’s ability to grow its business and user base. Actual results could differ materially from those discussed. Factors that could cause or contribute to such differences include, but are not limited to, the company’s need to manage an increasingly broad range of businesses, to deal with the increasingly competitive environment for online trading, to manage regulatory and litigation risks even as its product offerings and geographies expand, to maintain site stability and continue to expand its model to new types of merchandise and sellers, to continue to expand outside of the U.S., as well as the timing and commercial success of new features and functions added to the company’s sites, the price and demand for advertising offered by the company, the success of the company’s commercial partners, and the costs of announced and prospective joint ventures, acquisitions and other commercial transactions. More information about potential factors which could affect the company’s business and financial results is included in the company’s Annual Report on Form 10-K for the year ended December 31, 2001. All forward-looking statements are based on information available to the company on the date hereof, and the company assumes no obligation to update such statements.

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