EBAY: Financial results · Restructuring

Item 2.02 Results of Operations and Financial Condition. On October 20, 2026, eBay Inc. (the “Company” or “eBay”) announced a restructuring plan (the “Plan”) intended to align its teams and resources with its top strategic priorities to drive long-term sustainable growth. Separately, the Company confirmed that it expects to report financial results for the quarter ended September 30, 2026 above the guidance ranges for the quarter that the Company previously provided in its August 2026 earnings announcement. The information in this Item 2.02 of this report is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that Section, and shall not be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended (the “Securities Act”), regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference in such filing. Item 2.05 Costs Associated with Exit or Disposal Activities. On October 20, 2026, the Company announced the Plan, which includes a reduction of the Company’s current global workforce by approximately 9%. Decisions regarding the elimination of positions are subject to local law and consultation requirements in certain countries, as well as the Company’s business needs. In connection with the Plan, the Company currently estimates that it will incur GAAP pre-tax charges in the range of $130 million to $150 million, substantially all of which are expected to be related to severance payments and post-employment benefits. The majority of these charges will be recognized as incurred during the fourth quarter of 2026, and the full amount of these charges is ex