EBAY · Earnings call · 2026Q2T · Full report

Operating Expense Trends

EBAY INC · 2026-08-05 · Importance 34 · Surprise 42 · No source text

Sales and marketing expense increased in Q2 as eBay invested across the funnel, particularly in C2C and eBay Live, while retaining attractive lower-funnel campaign efficiency. Management plans to reinvest more of first-half top-line outperformance in C2C, eBay Live, shipping and Depop during the second half of 2026. Existing eBay C2C and fashion marketing dollars will fund part of the Depop investment, limiting incremental consolidated expense. Depop investment is expected to create a 3- to 4-point headwind to Q3 non-GAAP operating-income growth and a mid-single-digit headwind to Q3 non-GAAP EPS growth, but is expected to become accretive to consolidated non-GAAP operating income in 2028.

Key facts

Impact estimates

metricdirectionstageexpectedbasis
operating_incomepositiverealized+3.9%Q2 non-GAAP operating income: $893 million, up 16% year-over-year