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Sep 30, 2023

PayPal Q3 2023 Earnings Report

Delivered solid third quarter performance with revenue and EPS ahead of expectations.

Key Takeaways

PayPal's Q3 2023 results showed solid performance with 8% revenue growth to $7.4 billion and non-GAAP EPS of $1.30, up 20% year-over-year. The company focused on disciplined expense management and capital allocation to drive profitable growth.

Total payment volume (TPV) reached $387.7 billion, a 15% increase, or 13% on an FX-neutral basis.

Net revenues grew by 8% to $7.4 billion, with a 9% increase on an FX-neutral basis.

GAAP operating income increased by 4% to $1.2 billion, while non-GAAP operating income rose by 8% to $1.6 billion.

GAAP EPS was $0.93, compared to $1.15 in Q3 2022; non-GAAP EPS was $1.30, up 20% from $1.08 in Q3 2022.

Total Revenue
$7.42B
Previous year: $6.85B
+8.4%
EPS
$1.3
Previous year: $1.08
+20.4%
Active Accounts
428M
Previous year: 432M
-0.9%
Payment Transactions
6.28B
Previous year: 5.64B
+11.2%
Transactions per Account
56.6
Previous year: 50.1
+13.0%
Gross Profit
$3.37B
Previous year: $3.49B
-3.5%
Cash and Equivalents
$6.82B
Previous year: $6.66B
+2.4%
Free Cash Flow
$1.1B
Previous year: $1.77B
-37.7%
Total Assets
$76.4B
Previous year: $76.4B
+0.0%

PayPal

PayPal

PayPal Revenue by Segment

PayPal Revenue by Geographic Location

Forward Guidance

PayPal anticipates net revenue growth of ~6-7% for Q4 2023 on a spot basis and ~7-8% on an FXN basis. GAAP EPS is expected to be ~$1.20, with non-GAAP EPS projected to grow ~10% to ~$1.36. For FY 2023, GAAP EPS is now expected to be ~$3.75, and non-GAAP EPS is projected to grow ~21% to ~$4.98.

Positive Outlook

  • Net revenues expected to grow ~6%-7% on a spot basis and ~7%-8% FXN for Q4 2023
  • GAAP earnings per diluted share expected to be ~$1.20 for Q4 2023
  • Non-GAAP earnings per diluted share expected to grow ~10% to $1.36 for Q4 2023
  • GAAP earnings per diluted share now expected to be ~$3.75 for FY 2023
  • Non-GAAP earnings per diluted share now expected to grow ~21% to ~$4.98 for FY 2023

Challenges Ahead

  • Q3'23 includes a ~$0.8 billion negative impact from European buy now, pay later (BNPL) loans originated as held for sale (HFS).
  • GAAP EPS includes a positive impact of ~$0.02 from PayPal’s strategic investment portfolio, compared to a positive impact of ~$0.34 in Q3'22
  • GAAP operating margin of 15.7%, declining 59 basis points
  • non-GAAP operating margin of 22.2%, declining 18 basis points
  • 428 million total active accounts, compared to 432 million in Q3'22

Revenue & Expenses

Visualization of income flow from segment revenue to net income