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Posted on Jul 25, 2024

In 2015, PayPal was spun off from eBay and provides electronic payment solutions for both consumers and merchants and maintains a focus on online transactions.

In 2015, PayPal was spun off from eBay and provides electronic payment solutions for both consumers and merchants and maintains a focus on online transactions. For this assignment, you will utilize the attached PayPal Financials MS Excel file to create the major financial ratios. There are four sheets in the PayPal Financials MS Excel file; ratios, income statement, balance sheet, and cash flow. Using this file you will calculate and report the ratio data for PayPal for 2013 2015 and input the data on the first sheet (Ratios).

Place your ratio calculations in the PayPal Financial MS Excel on the Ratios sheet for 2013 -2015.
Provide the formula used to calculate each ratio in the column to the right of your calculations. For example, for calculating the Gross Margin for a company, you would enter Gross Profit / Sales (gross profit divided by sales).
When calculating values, you should use the SUM function in MS Excel and reference the values directly from the accounting statements provided. You will find an example for the expectations for calculations and the formulas in the attached file with Gross Margin calculated for 2013 - 2015.

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PROFITABILITY RATIOS PYPL GROSS MARGIN PYPL OPERATION MARGIN PYPL NETPROFIT MARGIN LIQUIDITY RATIO PYPL CURRENT RATIO PYPL CASH RATIO LEVERAGE RATIOS PYPL DEBT TO EQUITY OPERATION RETURNS PYPL ROE PYPL ROA 2013 2014 65.26% 64.91% 2015 63.03% FORMULA Gross Profit/ Sales A 1 PYPL_income-statement_Annual_As_Originally_Reported 2 3 Total Revenue 4 Business Revenue 5 Cost of Revenue 6 Cost of Goods and Services 7 Other Cost of Revenue 8 Operating Income/Expenses 9 Selling, General and Administrative Expenses 10 General and Administrative Expenses Selling and Marketing Expenses 11 12 Research and Development Expenses 13 Depreciation, Amortization and Depletion Depreciation and Amortization 14 15 Total Operating Profit/Loss 16 Non-Operating Income/Expenses, Total 17 Total Net Finance Income/Expense 18 Net Interest Income/Expense 19 Interest Expense Net of Capitalized Interest 20 Interest Income 21 Net Investment Income 22 Gain/Loss on Investments and Other Financial Instruments 23 Irregular Income/Expenses 24 Restructuring and Reorganization Income/Expense 25 Other Income/Expense, Non-Operating 26 Pretax Income 27 Provision for Income Tax 28 Net Income from Continuing Operations 29 Net Income after Extraordinary Items and Discontinued Operations 30 Net Income after Non-Controlling/Minority Interests 31 Net Income Available to Common Stockholders 32 Diluted Net Income Available to Common Stockholders 33 Total Revenue as Reported, Supplemental 34 Operating Expense as Reported, Supplemental 35 Total Operating Profit/Loss as Reported, Supplemental 36 Reported Effective Tax Rate 37 Reported Normalized Income 38 Reported Normalized Operating Profit 39 Basic EPS 40 Basic EPS from Continuing Operations 41 Diluted EPS 42 Diluted EPS from Continuing Operations 43 Basic Weighted Average Shares Outstanding 44 Diluted Weighted Average Shares Outstanding 45 Reported Normalized Diluted EPS 46 Basic EPS 47 Diluted EPS 48 Basic WASO 49 Diluted WASO 50 Fiscal year ends in Dec 31 | USD 51 Ratios Income Statement Gross Profit Balance Sheet C 2014 B D E 2013 2015 4,390,000,000 5,209,000,000 5,829,000,000 6,727,000,000 8,025,000,000 9,248,000,000 6,727,000,000 8,025,000,000 9,248,000,000 -2,337,000,000 -2,816,000,000 -3,419,000,000 -2,337,000,000 -2,816,000,000 -3,419,000,000 -3,299,000,000 -3,941,000,000 4,320,000,000 -2,119,000,000 -2,535,000,000 -2,765,000,000 -1,328,000,000 -1,537,000,000 -1,780,000,000 -791,000,000 -998,000,000 -985,000,000 -727,000,000 -890,000,000 -947,000,000 V 453,000,000 -516,000,000 -608,000,000 -608,000,000 -453,000,000 -516,000,000 1,091,000,000 1,268,000,000 1,268,000,000 -7,000,000 -7,000,000 1,509,000,000 -21,000,000 0 0 -48,000,000 -48,000,000 0 0 -7,000,000 -7,000,000 27,000,000 1,084,000,000 1,261,000,000 1,488,000,000 -129,000,000 -842,000,000 -260,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 6,727,000,000 8,025,000,000 9,248,000,000 -5,636,000,000 -6,757,000,000-7,787,000,000 1,091,000,000 1,268,000,000 1,461,000,000 0.119 0.67 0.175 1,186,000,000 1,343,000,000 1,588,000,000 1,411,000,000 1,648,000,000 1,975,000,000 0.31 1.00 0.31 1.00 1.00 0.31 0.31 1.00 1,251,000,000 1,222,000,000 1,262,000,000 1,229,000,000 1.10 1.29 0.31 1.00 0.31 1.00 1,251,000,000 1,222,000,000 1,262,000,000 1,229,000,000 Cash Flows + 1 2 Total Assets 3 A PYPL_balance-sheet_Annual_As_Originally_Reported 4 5 5 6 0 7 4 8 9 9 9 10 20 11 ** 12 15 13 " 14 + 15 20 16 17 17 10 18 10 19 20 20 21 21 22 22 23 24 25 26 27 21 28 29 20 30 31 32 33 34 34 35 36 37 38 Total Liabilities 90 39 40 20 41 * 42 43 44 45 46 47 Total Current Assets Cash, Cash Equivalents and Short Term Investments Cash and Cash Equivalents Short Term Investments Trade and Other Receivables, Current Trade/Accounts Receivable, Current Loans Receivable, Current Notes Receivable, Current Prepayments and Deposits, Current mente and Other Current Assets C Total Non-Current Assets Net Property, Plant and Equipment Gross Property, Plant and Equipment Properties rupertes Land and Improvements care of Leasehold and Improvements Buildin Buildings and Improvements Machine Furniture and Equipment Furniture, Fixtures and Office Equipment Construction in Progress and Advance Payments Accumulated Depreciation and Impairment Accumulated Depreciation Net Intangible Assets Gross Goodwill and Other Intangible Assets Goodwill Intangibles other than Goodwill Software and Technology Other Intangible Assets Accumulated Amortization and Impairment Accumulated Amortization of Intangible Assets Accumulated Amortization of Intangibles other than Goodwill Accumulated Amortization of Software and Technology Accumulated Amortization of Other Intangible Assets Balance Sheet Total Long Term Investments Other Non-Current Assets Total Current Liabilities Payables and Accrued Expenses, Current yabies and Acc Trade and Other Payables, Current Ta Trau Trade/Accounts Payable, Current Taxes Payable, Current Accrued Expenses, Current Financial Liabilities, Current Current Debt and Capital Lease Obligation Current Debt Ratios Income Statement Cash Flows + B 2013 2014 D 2015 19,160,000,000 21,917,000,000 28,881,000,000 14,620,000,000 17,565,000,000 20,648,000,000 1,925,000,000 2,230,000,000 3,411,000,000 1,604,000,000 2,201,000,000 1,393,000,000 321,000,000 29,000,000 2,018,000,000 12,428,000,000 14,957,000,000 16,582,000,000 9,329,000,000 10,677,000,000 12,398,000,000 2,789,000,000 3,586,000,000 4,184,000,000 310,000,000 694,000,000 655,000,000 267,000,000 378,000,000 4,540,000,000 4,352,000,000 8,233,000,000 858,000,000 922,000,000 1,344,000,000 2,403,000,000 2,862,000,000 3,849,000,000 328,000,000 348,000,000 649,000,000 162,000,000 352,000,000 162,000,000 166,000,000 Y 186,000,000 297,000,000 2,350,000,000 3,067,000,000 1,983,000,000 1,983,000,000 2,350,000,000 3,067,000,000 164,000,000 133,000,000 92,000,000 -1,545,000,000 -1,940,000,000 -2,505,000,000 -1,545,000,000 -1,940,000,000 -2,505,000,000 3,445,000,000 3,345,000,000 4,427,000,000 4,185,000,000 4,162,000,000 5,359,000,000 3,187,000,000 3,189,000,000 4,069,000,000 998,000,000 973,000,000 1,290,000,000 169,000,000 167,000,000 245,000,000 829,000,000 000 806,000,000 1,045,000,000 -740,000,000 -817,000,000 -932,000,000 -740,000,000 -817,000,000 -932,000,000 -740,000,000 -817,000,000 -136,000,000 -153,000,000 -932,000,000 -176,000,000 -176,000,000 -604,000,000 -664,000,000 -756,000,000 196,000,000 31,000,000 2,348,000,000 41,000,000 54,000,000 114,000,000 11,770,000,000 13,669,000,000 15,122,000,000 11,261,000,000 13,283,000,000 13,617,000,000 10,158,000,000 12,190,000,000 13,617,000,000 000 000 9,387,000,000 10,756,000,000 12,438,000,000 9,350,000,000 10,727,000,000 12,406,000,000 37,000,000 29,000,000 32,000,000 771,000,000 1,434,000,000 1,179,000,000 1,103,000,000 1,093,000,000 1,103,000,000 1,093,000,000 1.103.000.000 1.093.000.000 0 0 0 B E 48 Notes Payable, Current Debt 49 Total Non-Current Liabilities 50 Financial Liabilities, Non-Current 51 Long Term Debt and Capital Lease Obligation Long Term Debt 52 53 Tax Liabilities, Non-Current 54 Deferred Tax Liabilities, Non-Current 55 Total Equity 56 Equity Attributable to Parent Stockholders 57 Paid in Capital 58 Capital Stock 59 Common Stock 60 Preferred Stock 61 Additional Paid in Capital/Share Premium 62 Treasury Stock 63 Retained Earnings/Accumulated Deficit 64 Reserves/Accumulated Comprehensive Income/Losses Other Equity Interest 65 66 Non-Controlling/Minority Interests 67 Debt Maturity Schedule Total 68 Debt due in Year 1 69 Debt due in Year 2 70 Debt due in Year 3 71 Debt due in Year 4 72 Debt due in Year 5 73 Debt due Beyond 74 Debt - Interests Charges and Other Adjustments 75 Operating Lease Obligation Maturity Schedule Total 76 Operating Lease due in Year 1 77 Operating Lease due in Year 2 78 Operating Lease due in Year 3 79 Operating Lease due in Year 4 80 Operating Lease due in Year 5 81 Operating Lease due Beyond 82 Operating Lease - Interests Charges and Other Adjustments 83 Other Contractual Obligations Maturity Schedule Total 84 Other Contractual Obligations due in Year 1 85 Other Contractual Obligations due in Year 2 86 Other Contractual Obligations due in Year 3 87 Other Contractual Obligations due in Year 4 88 Other Contractual Obligations due in Year 5 89 Other Contractual Obligations due Beyond 90 Total Lease Liability 1,103,000,000 1,093,000,000 0 509,000,000 1,505,000,000 386,000,000 386,000,000 509,000,000 509,000,000 509,000,000 386,000,000 386,000,000 1,505,000,000 1,505,000,000 7,390,000,000 8,248,000,000 13,759,000,000 7,390,000,000 8,248,000,000 13,759,000,000 13,100,000,000 13,100,000,000 0 13,100,000,000 -61,000,000 110,000,000 668,000,000 -9,000,000 0 7,451,000,000 8,138,000,000 91 C Due in year 1 Total Lease Liability Total Lease Liability 92 C Due in year 2 93 Total Lease Liability OC Due in year 3 C Due in year 4 94 Total Lease Liability 95 Total Lease Liability C Due in year 5 96 Total Lease Liability C Beyond 97 Total Lease Liability C Interest Charges and Other Adjustments 98 Total Contractual Obligations 99 Total Contractual Obligations due in year 1 100 Total Contractual Obligations due in year 2 Total Contractual Obligations due in year 3 Total Contractual Obligations due in year 4 103 Total Contractual Obligations due in year 5 104 Total Contractual Obligations due Beyond 101 102 105 Total Contractual Obligations - Interests Charges and Other Adjustments 106 Fiscal year ends in Dec 31 | USD 107 108 Ratios Income Statement Balance Sheet Cash Flows + Paste 2 Cash Flow from Operating Activities, Indirect 3 PYPL_cash-flow_Annual_As_Originally_Reported 4 Net Cash Flow from Continuing Operating Activities, Indirect Cash Generated from Operating Activities 5 Income/Loss before Non-Cash Adjustment 6 Total Adjustments for Non-Cash Items 7 8 Depreciation, Amortization and Depletion, Non-Cash Adjustment Depreciation and Amortization, Non-Cash Adjustment Stock-Based Compensation, Non-Cash Adjustment Taxes, Non-Cash Adjustment 9 10 11 Other Provisions, Non-Cash Adjustment 12 Net Investment Income/Loss, Non-Cash Adjustment 13 Gain/Loss on Financial Instruments, Non-Cash Adjustment 14 Unrealized Gain/Loss on Financial Instruments, Non-Cash Adjustment 15 Other Non-Cash Items 16 Excess Tax Benefit from Stock-Based Compensation, Non-Cash Adjustment Irregular Income/Loss, Non-Cash Adjustment 17 18 Gain/Loss on Disposals, Non-Cash Adjustment 19 Gain/Loss on Disposal/Sale of Other Assets, Non-Cash Adjustment 20 Changes in Operating Capital 21 Change in Trade and Other Receivables 22 Change in Trade/Accounts Receivable 23 Change in Loans Receivable 24 Change in Other Receivables 25 Change in Notes Receivable 26 Change in Other Current Assets 27 Change in Payables and Accrued Expenses 28 29 Change in Trade and Other Payables Change in Trade/Accounts Payable Change in Taxes Payable 30 31 Change in Other Payables 32 33 Change in Trade Notes Payable Change in Accrued Expenses Change in Other Current Liabilities Change in Other Operating Capital 34 35 36 Cash Flow from Investing Activities 37 Cash Flow from Continuing Investing Activities 38 39 40 41 42 43 44 45 Payment for Loan Granted and Repayments Received, Net Purchase/Sale and Disposal of Property, Plant and Equipment, Net Purchase of Property, Plant and Equipment Sale and Disposal of Property, Plant and Equipment Purchase/Sale of Business, Net Purchase/Acquisition of Business Purchase/Sale of Investments, Net Purchase of Investments 2013 2014 2015 1,993,000,000 2,220,000,000 2,546,000,000 1,993,000,000 2,220,000,000 2,546,000,000 1,993,000,000 2,220,000,000 2,546,000,000 955,000,000 419,000,000 1,228,000,000 1,184,000,000 2,100,000,000 1,824,000,000 453,000,000 516,000,000 608,000,000 453,000,000 516,000,000 608,000,000 253,000,000 299,000,000 346,000,000 52,000,000 680,000,000 127,000,000 502,000,000 646,000,000 809,000,000 -76,000,000 -41,000,000 -26,000,000 0 -40,000,000 0 -40,000,000 0 -40,000,000 -146.000.000 -299,000,000 -506,000,000 80,000,000 -37,000,000 113,000,000 1,000,000 -13,000,000 -22,000,000 14,000,000 121,000,000 79,000,000 -24,000,000 -62,000,000 -384,000,000 71,000,000 -223,000,000 -165,000,000 71,000,000 77,000,000 -165,000,000 -13,000,000 42,000,000 12,000,000 37,000,000 40,000,000 41,000,000 43,000,000 -217,000,000 -2,000,000 -300,000,000 423,000,000 69,000,000 -304,000,000 -39,000,000 -493,000,000 -1,721,000,000 -1,546,000,000 -6,389,000,000 -1,721,000,000 -1,546,000,000 -6,389,000,000 -793,000,000 -1,023,000,000 -819,000,000 -391,000,000 -492,000,000 -696,000,000 -391,000,000 -492,000,000 -722,000,000 26,000,000 0 -731,000,000 -731,000,000 -2,000,000 -1,225,000,000 -2,000,000 -1,225,000,000 -290,000,000 333,000,000 -4,224,000,000 -76,000,000 -7,542,000,000 -610,000,000 Y T 7 46 Sale of Investments 47 Purchase/Sale of Other Non-Current Assets, Net Other Investing Cash Flow 48 49 Cash Flow from Financing Activities 50 Cash Flow from Continuing Financing Activities 51 52 Issuance of/Payments for Common Stock, Net Proceeds from Issuance of Common Stock Payments for Common Stock 53 54 Issuance of/Repayments for Debt, Net 55 Issuance of/Repayments for Long Term Debt, Net 56 Proceeds from Issuance of Long Term Debt 57 Repayments for Long Term Debt 58 Issuance of/Repayments for Short Term Debt, Net 59 Repayments for Short Term Debt 60 Other Financing Cash Flow 61 Excess Tax Benefit from Share-Based Compensation, Financing Activities Net Movement in Non-Controlling/Minority Interest 62 63 Cash and Cash Equivalents, End of Period 64 Change in Cash 65 Effect of Exchange Rate Changes 66 Cash and Cash Equivalents, Beginning of Period 67 Change in Cash as Reported, Supplemental Income Tax Paid, Supplemental 68 69 Interest Paid, Supplemental 70 Fiscal year ends in Dec 31 | USD 320,000,000 409,000,000 3,318,000,000 484,000,000 -362,000,000 575,000,000 -85,000,000 -51,000,000 3,079,000,000 -85,000,000 -51,000,000 3,079,000,000 0 75,000,000 0 75,000,000 -133,000,000 -21,000,000 -862,000,000 -21,000,000 -133,000,000 -862,000,000 -862,000,000 -133,000,000 0 0 -18,000,000 41,000,000 26,000,000 76,000,000 -28,000,000 -71,000,000 3,858,000,000 1,604,000,000 2,201,000,000 1,393,000,000 187,000,000 623,000,000 -764,000,000 -26,000,000 -44,000,000 3,000,000 1,414,000,000 1,604,000,000 2,201,000,000 190,000,000 597,000,000 -808,000,000 -28,000,000 -47,000,000 -216,000,000 -14,000,000 -19,000,000 -16,000,000 PROFITABILITY RATIOS PYPL GROSS MARGIN PYPL OPERATION MARGIN PYPL NETPROFIT MARGIN LIQUIDITY RATIO PYPL CURRENT RATIO PYPL CASH RATIO LEVERAGE RATIOS PYPL DEBT TO EQUITY OPERATION RETURNS PYPL ROE PYPL ROA 2013 2014 65.26% 64.91% 2015 63.03% FORMULA Gross Profit/ Sales A 1 PYPL_income-statement_Annual_As_Originally_Reported 2 3 Total Revenue 4 Business Revenue 5 Cost of Revenue 6 Cost of Goods and Services 7 Other Cost of Revenue 8 Operating Income/Expenses 9 Selling, General and Administrative Expenses 10 General and Administrative Expenses Selling and Marketing Expenses 11 12 Research and Development Expenses 13 Depreciation, Amortization and Depletion Depreciation and Amortization 14 15 Total Operating Profit/Loss 16 Non-Operating Income/Expenses, Total 17 Total Net Finance Income/Expense 18 Net Interest Income/Expense 19 Interest Expense Net of Capitalized Interest 20 Interest Income 21 Net Investment Income 22 Gain/Loss on Investments and Other Financial Instruments 23 Irregular Income/Expenses 24 Restructuring and Reorganization Income/Expense 25 Other Income/Expense, Non-Operating 26 Pretax Income 27 Provision for Income Tax 28 Net Income from Continuing Operations 29 Net Income after Extraordinary Items and Discontinued Operations 30 Net Income after Non-Controlling/Minority Interests 31 Net Income Available to Common Stockholders 32 Diluted Net Income Available to Common Stockholders 33 Total Revenue as Reported, Supplemental 34 Operating Expense as Reported, Supplemental 35 Total Operating Profit/Loss as Reported, Supplemental 36 Reported Effective Tax Rate 37 Reported Normalized Income 38 Reported Normalized Operating Profit 39 Basic EPS 40 Basic EPS from Continuing Operations 41 Diluted EPS 42 Diluted EPS from Continuing Operations 43 Basic Weighted Average Shares Outstanding 44 Diluted Weighted Average Shares Outstanding 45 Reported Normalized Diluted EPS 46 Basic EPS 47 Diluted EPS 48 Basic WASO 49 Diluted WASO 50 Fiscal year ends in Dec 31 | USD 51 Ratios Income Statement Gross Profit Balance Sheet C 2014 B D E 2013 2015 4,390,000,000 5,209,000,000 5,829,000,000 6,727,000,000 8,025,000,000 9,248,000,000 6,727,000,000 8,025,000,000 9,248,000,000 -2,337,000,000 -2,816,000,000 -3,419,000,000 -2,337,000,000 -2,816,000,000 -3,419,000,000 -3,299,000,000 -3,941,000,000 4,320,000,000 -2,119,000,000 -2,535,000,000 -2,765,000,000 -1,328,000,000 -1,537,000,000 -1,780,000,000 -791,000,000 -998,000,000 -985,000,000 -727,000,000 -890,000,000 -947,000,000 V 453,000,000 -516,000,000 -608,000,000 -608,000,000 -453,000,000 -516,000,000 1,091,000,000 1,268,000,000 1,268,000,000 -7,000,000 -7,000,000 1,509,000,000 -21,000,000 0 0 -48,000,000 -48,000,000 0 0 -7,000,000 -7,000,000 27,000,000 1,084,000,000 1,261,000,000 1,488,000,000 -129,000,000 -842,000,000 -260,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 955,000,000 419,000,000 1,228,000,000 6,727,000,000 8,025,000,000 9,248,000,000 -5,636,000,000 -6,757,000,000-7,787,000,000 1,091,000,000 1,268,000,000 1,461,000,000 0.119 0.67 0.175 1,186,000,000 1,343,000,000 1,588,000,000 1,411,000,000 1,648,000,000 1,975,000,000 0.31 1.00 0.31 1.00 1.00 0.31 0.31 1.00 1,251,000,000 1,222,000,000 1,262,000,000 1,229,000,000 1.10 1.29 0.31 1.00 0.31 1.00 1,251,000,000 1,222,000,000 1,262,000,000 1,229,000,000 Cash Flows + 1 2 Total Assets 3 A PYPL_balance-sheet_Annual_As_Originally_Reported 4 5 5 6 0 7 4 8 9 9 9 10 20 11 ** 12 15 13 " 14 + 15 20 16 17 17 10 18 10 19 20 20 21 21 22 22 23 24 25 26 27 21 28 29 20 30 31 32 33 34 34 35 36 37 38 Total Liabilities 90 39 40 20 41 * 42 43 44 45 46 47 Total Current Assets Cash, Cash Equivalents and Short Term Investments Cash and Cash Equivalents Short Term Investments Trade and Other Receivables, Current Trade/Accounts Receivable, Current Loans Receivable, Current Notes Receivable, Current Prepayments and Deposits, Current mente and Other Current Assets C Total Non-Current Assets Net Property, Plant and Equipment Gross Property, Plant and Equipment Properties rupertes Land and Improvements care of Leasehold and Improvements Buildin Buildings and Improvements Machine Furniture and Equipment Furniture, Fixtures and Office Equipment Construction in Progress and Advance Payments Accumulated Depreciation and Impairment Accumulated Depreciation Net Intangible Assets Gross Goodwill and Other Intangible Assets Goodwill Intangibles other than Goodwill Software and Technology Other Intangible Assets Accumulated Amortization and Impairment Accumulated Amortization of Intangible Assets Accumulated Amortization of Intangibles other than Goodwill Accumulated Amortization of Software and Technology Accumulated Amortization of Other Intangible Assets Balance Sheet Total Long Term Investments Other Non-Current Assets Total Current Liabilities Payables and Accrued Expenses, Current yabies and Acc Trade and Other Payables, Current Ta Trau Trade/Accounts Payable, Current Taxes Payable, Current Accrued Expenses, Current Financial Liabilities, Current Current Debt and Capital Lease Obligation Current Debt Ratios Income Statement Cash Flows + B 2013 2014 D 2015 19,160,000,000 21,917,000,000 28,881,000,000 14,620,000,000 17,565,000,000 20,648,000,000 1,925,000,000 2,230,000,000 3,411,000,000 1,604,000,000 2,201,000,000 1,393,000,000 321,000,000 29,000,000 2,018,000,000 12,428,000,000 14,957,000,000 16,582,000,000 9,329,000,000 10,677,000,000 12,398,000,000 2,789,000,000 3,586,000,000 4,184,000,000 310,000,000 694,000,000 655,000,000 267,000,000 378,000,000 4,540,000,000 4,352,000,000 8,233,000,000 858,000,000 922,000,000 1,344,000,000 2,403,000,000 2,862,000,000 3,849,000,000 328,000,000 348,000,000 649,000,000 162,000,000 352,000,000 162,000,000 166,000,000 Y 186,000,000 297,000,000 2,350,000,000 3,067,000,000 1,983,000,000 1,983,000,000 2,350,000,000 3,067,000,000 164,000,000 133,000,000 92,000,000 -1,545,000,000 -1,940,000,000 -2,505,000,000 -1,545,000,000 -1,940,000,000 -2,505,000,000 3,445,000,000 3,345,000,000 4,427,000,000 4,185,000,000 4,162,000,000 5,359,000,000 3,187,000,000 3,189,000,000 4,069,000,000 998,000,000 973,000,000 1,290,000,000 169,000,000 167,000,000 245,000,000 829,000,000 000 806,000,000 1,045,000,000 -740,000,000 -817,000,000 -932,000,000 -740,000,000 -817,000,000 -932,000,000 -740,000,000 -817,000,000 -136,000,000 -153,000,000 -932,000,000 -176,000,000 -176,000,000 -604,000,000 -664,000,000 -756,000,000 196,000,000 31,000,000 2,348,000,000 41,000,000 54,000,000 114,000,000 11,770,000,000 13,669,000,000 15,122,000,000 11,261,000,000 13,283,000,000 13,617,000,000 10,158,000,000 12,190,000,000 13,617,000,000 000 000 9,387,000,000 10,756,000,000 12,438,000,000 9,350,000,000 10,727,000,000 12,406,000,000 37,000,000 29,000,000 32,000,000 771,000,000 1,434,000,000 1,179,000,000 1,103,000,000 1,093,000,000 1,103,000,000 1,093,000,000 1.103.000.000 1.093.000.000 0 0 0 B E 48 Notes Payable, Current Debt 49 Total Non-Current Liabilities 50 Financial Liabilities, Non-Current 51 Long Term Debt and Capital Lease Obligation Long Term Debt 52 53 Tax Liabilities, Non-Current 54 Deferred Tax Liabilities, Non-Current 55 Total Equity 56 Equity Attributable to Parent Stockholders 57 Paid in Capital 58 Capital Stock 59 Common Stock 60 Preferred Stock 61 Additional Paid in Capital/Share Premium 62 Treasury Stock 63 Retained Earnings/Accumulated Deficit 64 Reserves/Accumulated Comprehensive Income/Losses Other Equity Interest 65 66 Non-Controlling/Minority Interests 67 Debt Maturity Schedule Total 68 Debt due in Year 1 69 Debt due in Year 2 70 Debt due in Year 3 71 Debt due in Year 4 72 Debt due in Year 5 73 Debt due Beyond 74 Debt - Interests Charges and Other Adjustments 75 Operating Lease Obligation Maturity Schedule Total 76 Operating Lease due in Year 1 77 Operating Lease due in Year 2 78 Operating Lease due in Year 3 79 Operating Lease due in Year 4 80 Operating Lease due in Year 5 81 Operating Lease due Beyond 82 Operating Lease - Interests Charges and Other Adjustments 83 Other Contractual Obligations Maturity Schedule Total 84 Other Contractual Obligations due in Year 1 85 Other Contractual Obligations due in Year 2 86 Other Contractual Obligations due in Year 3 87 Other Contractual Obligations due in Year 4 88 Other Contractual Obligations due in Year 5 89 Other Contractual Obligations due Beyond 90 Total Lease Liability 1,103,000,000 1,093,000,000 0 509,000,000 1,505,000,000 386,000,000 386,000,000 509,000,000 509,000,000 509,000,000 386,000,000 386,000,000 1,505,000,000 1,505,000,000 7,390,000,000 8,248,000,000 13,759,000,000 7,390,000,000 8,248,000,000 13,759,000,000 13,100,000,000 13,100,000,000 0 13,100,000,000 -61,000,000 110,000,000 668,000,000 -9,000,000 0 7,451,000,000 8,138,000,000 91 C Due in year 1 Total Lease Liability Total Lease Liability 92 C Due in year 2 93 Total Lease Liability OC Due in year 3 C Due in year 4 94 Total Lease Liability 95 Total Lease Liability C Due in year 5 96 Total Lease Liability C Beyond 97 Total Lease Liability C Interest Charges and Other Adjustments 98 Total Contractual Obligations 99 Total Contractual Obligations due in year 1 100 Total Contractual Obligations due in year 2 Total Contractual Obligations due in year 3 Total Contractual Obligations due in year 4 103 Total Contractual Obligations due in year 5 104 Total Contractual Obligations due Beyond 101 102 105 Total Contractual Obligations - Interests Charges and Other Adjustments 106 Fiscal year ends in Dec 31 | USD 107 108 Ratios Income Statement Balance Sheet Cash Flows + Paste 2 Cash Flow from Operating Activities, Indirect 3 PYPL_cash-flow_Annual_As_Originally_Reported 4 Net Cash Flow from Continuing Operating Activities, Indirect Cash Generated from Operating Activities 5 Income/Loss before Non-Cash Adjustment 6 Total Adjustments for Non-Cash Items 7 8 Depreciation, Amortization and Depletion, Non-Cash Adjustment Depreciation and Amortization, Non-Cash Adjustment Stock-Based Compensation, Non-Cash Adjustment Taxes, Non-Cash Adjustment 9 10 11 Other Provisions, Non-Cash Adjustment 12 Net Investment Income/Loss, Non-Cash Adjustment 13 Gain/Loss on Financial Instruments, Non-Cash Adjustment 14 Unrealized Gain/Loss on Financial Instruments, Non-Cash Adjustment 15 Other Non-Cash Items 16 Excess Tax Benefit from Stock-Based Compensation, Non-Cash Adjustment Irregular Income/Loss, Non-Cash Adjustment 17 18 Gain/Loss on Disposals, Non-Cash Adjustment 19 Gain/Loss on Disposal/Sale of Other Assets, Non-Cash Adjustment 20 Changes in Operating Capital 21 Change in Trade and Other Receivables 22 Change in Trade/Accounts Receivable 23 Change in Loans Receivable 24 Change in Other Receivables 25 Change in Notes Receivable 26 Change in Other Current Assets 27 Change in Payables and Accrued Expenses 28 29 Change in Trade and Other Payables Change in Trade/Accounts Payable Change in Taxes Payable 30 31 Change in Other Payables 32 33 Change in Trade Notes Payable Change in Accrued Expenses Change in Other Current Liabilities Change in Other Operating Capital 34 35 36 Cash Flow from Investing Activities 37 Cash Flow from Continuing Investing Activities 38 39 40 41 42 43 44 45 Payment for Loan Granted and Repayments Received, Net Purchase/Sale and Disposal of Property, Plant and Equipment, Net Purchase of Property, Plant and Equipment Sale and Disposal of Property, Plant and Equipment Purchase/Sale of Business, Net Purchase/Acquisition of Business Purchase/Sale of Investments, Net Purchase of Investments 2013 2014 2015 1,993,000,000 2,220,000,000 2,546,000,000 1,993,000,000 2,220,000,000 2,546,000,000 1,993,000,000 2,220,000,000 2,546,000,000 955,000,000 419,000,000 1,228,000,000 1,184,000,000 2,100,000,000 1,824,000,000 453,000,000 516,000,000 608,000,000 453,000,000 516,000,000 608,000,000 253,000,000 299,000,000 346,000,000 52,000,000 680,000,000 127,000,000 502,000,000 646,000,000 809,000,000 -76,000,000 -41,000,000 -26,000,000 0 -40,000,000 0 -40,000,000 0 -40,000,000 -146.000.000 -299,000,000 -506,000,000 80,000,000 -37,000,000 113,000,000 1,000,000 -13,000,000 -22,000,000 14,000,000 121,000,000 79,000,000 -24,000,000 -62,000,000 -384,000,000 71,000,000 -223,000,000 -165,000,000 71,000,000 77,000,000 -165,000,000 -13,000,000 42,000,000 12,000,000 37,000,000 40,000,000 41,000,000 43,000,000 -217,000,000 -2,000,000 -300,000,000 423,000,000 69,000,000 -304,000,000 -39,000,000 -493,000,000 -1,721,000,000 -1,546,000,000 -6,389,000,000 -1,721,000,000 -1,546,000,000 -6,389,000,000 -793,000,000 -1,023,000,000 -819,000,000 -391,000,000 -492,000,000 -696,000,000 -391,000,000 -492,000,000 -722,000,000 26,000,000 0 -731,000,000 -731,000,000 -2,000,000 -1,225,000,000 -2,000,000 -1,225,000,000 -290,000,000 333,000,000 -4,224,000,000 -76,000,000 -7,542,000,000 -610,000,000 Y T 7 46 Sale of Investments 47 Purchase/Sale of Other Non-Current Assets, Net Other Investing Cash Flow 48 49 Cash Flow from Financing Activities 50 Cash Flow from Continuing Financing Activities 51 52 Issuance of/Payments for Common Stock, Net Proceeds from Issuance of Common Stock Payments for Common Stock 53 54 Issuance of/Repayments for Debt, Net 55 Issuance of/Repayments for Long Term Debt, Net 56 Proceeds from Issuance of Long Term Debt 57 Repayments for Long Term Debt 58 Issuance of/Repayments for Short Term Debt, Net 59 Repayments for Short Term Debt 60 Other Financing Cash Flow 61 Excess Tax Benefit from Share-Based Compensation, Financing Activities Net Movement in Non-Controlling/Minority Interest 62 63 Cash and Cash Equivalents, End of Period 64 Change in Cash 65 Effect of Exchange Rate Changes 66 Cash and Cash Equivalents, Beginning of Period 67 Change in Cash as Reported, Supplemental Income Tax Paid, Supplemental 68 69 Interest Paid, Supplemental 70 Fiscal year ends in Dec 31 | USD 320,000,000 409,000,000 3,318,000,000 484,000,000 -362,000,000 575,000,000 -85,000,000 -51,000,000 3,079,000,000 -85,000,000 -51,000,000 3,079,000,000 0 75,000,000 0 75,000,000 -133,000,000 -21,000,000 -862,000,000 -21,000,000 -133,000,000 -862,000,000 -862,000,000 -133,000,000 0 0 -18,000,000 41,000,000 26,000,000 76,000,000 -28,000,000 -71,000,000 3,858,000,000 1,604,000,000 2,201,000,000 1,393,000,000 187,000,000 623,000,000 -764,000,000 -26,000,000 -44,000,000 3,000,000 1,414,000,000 1,604,000,000 2,201,000,000 190,000,000 597,000,000 -808,000,000 -28,000,000 -47,000,000 -216,000,000 -14,000,000 -19,000,000 -16,000,000