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    PYPL
    Earnings call· Jun 2026(Q2 FY26)

    PayPal Holdings Q2 FY26 earnings call PYPL

    Jul 28, 2026 Source

    Executive summary

    PayPal Q2 FY26 — Strong Execution and Raised Full-Year Guidance

    PayPal delivered a strong second quarter, exceeding expectations with disciplined execution and progress on its multiyear transformation. The company is diversifying its business model towards financial services, accelerating growth in Venmo and Braintree, and rebuilding the consumer side of its network, leading to raised full-year guidance. While M&A speculation exists, management remains focused on executing its strategic plan to drive long-term shareholder value.

    Highlights

    5
    • Revenue increased 5% (spot basis) and transaction margin dollars grew 1% (3% ex-interest on customer balances).

    • Non-GAAP EPS exceeded guidance, declining 1% YoY to $1.38.

    • Total Payment Volume (TPV) accelerated to 9% currency-neutral growth, reaching $486 billion.

    • Venmo and Braintree delivered strong momentum with TPV growing in the mid-teens.

    • Generated strong adjusted free cash flow of $1.8 billion.

    Concerns

    3
    • Non-GAAP EPS declined 1% year-over-year to $1.38.

    • Non-GAAP operating income was down 8% to $1.5 billion due to higher nontransaction operating expense and lapping a nonrecurring partner benefit.

    • Transaction take rate declined by 7 basis points to 1.61%.

    Guidance & targets

    14
    CategoryTargetConfidence
    Full-year FY26 Transaction Margin Dollars (ex-interest on customer balances)
    approximately $14.5 billion
    high materiality
    High
    Full-year FY26 Non-GAAP EPS
    to increase to $5.38
    high materiality
    High
    Full-year FY26 Adjusted Free Cash Flow
    at least $6 billion
    high materiality
    High
    Full-year FY26 Share Repurchases
    approximately $6 billion
    high materiality
    High
    Full-year FY26 Online Branded Checkout TPV Growth (currency-neutral)
    low single-digit range
    high materiality
    High
    Q3 FY26 Revenue Growth (currency-neutral)
    low single-digit
    medium materiality
    High
    Q3 FY26 Transaction Margin Dollars
    slightly positive growth
    medium materiality
    High
    Q3 FY26 Transaction Margin Dollars (ex-interest on customer balances)
    slightly positive to growing low single digits
    medium materiality
    High
    Q3 FY26 Nontransaction Operating Expenses Growth
    high single-digit growth
    medium materiality
    High
    Q3 FY26 Non-GAAP EPS
    decline within a low single-digit range
    high materiality
    High
    FY26 Gross Run Rate Cost Savings
    at least $1.5 billion
    high materiality
    High
    FY26 Identified Run Rate Gross Savings
    approximately $400 million
    high materiality
    High
    H2 FY26 Transformation Related Charge
    approximately $120 million to $140 million
    medium materiality
    High
    Fourth Quarter FY26 Transaction Margin Dollar Growth
    slightly positive
    medium materiality
    High

    Operational metrics

    35
    Revenue
    5%YoY
    Q2 FY26

    Spot basis.

    Revenue Growth
    3%YoY
    Q2 FY26

    Currency-neutral basis.

    Transaction Margin Dollars
    1%YoY growth
    Q2 FY26

    Total transaction margin dollars.

    Transaction Margin Dollars (ex-interest on customer balances)
    3%YoY growth
    Q2 FY26

    Driven by Venmo, Credit, and Braintree.

    Non-GAAP EPS
    $1.381% decline YoY
    Q2 FY26

    Exceeded guidance.

    Total Payment Volume (TPV)
    $486 billion9% currency-neutral growth
    Q2 FY26

    Accelerated growth.

    Online Branded Checkout TPV Growth
    2%YoY currency-neutral growth
    Q2 FY26

    Stabilized for a second consecutive quarter, consistent with Q1.

    Venmo TPV Growth
    14%YoY growth
    Q2 FY26

    Seventh consecutive quarter of double-digit growth.

    Braintree TPV Growth
    mid-teensYoY growth
    Q2 FY26

    From growth in profitable front book business, high retention, and growth alongside existing merchant base.

    Monthly Active Accounts (MAA)
    $228 million1% increase
    Q2 FY26

    Driving deeper, more active relationships.

    Transactions per Active Account (Txn/AA)
    7%YoY growth
    Q2 FY26

    Accelerated for a second consecutive quarter.

    Branded Experience TPV Growth
    6%YoY growth
    Q2 FY26

    Includes online checkout, PayPal and Venmo debit, and tap-to-pay. Compared to 5% in Q1 and 4% in Q4.

    Debit Card and Tap-to-Pay Spend Growth
    >60%YoY growth
    Q2 FY26

    Represents a small portion of branded experiences volume.

    Pay with Venmo Growth
    44%YoY growth
    Q2 FY26

    Outpacing the market and taking share from other payment methods.

    Buy Now Pay Later (BNPL) Growth
    26%YoY growth
    Q2 FY26

    Outpacing the market and taking share from other payment methods.

    P2P and Other Consumer Volume Growth
    10%YoY growth
    Q2 FY26

    Reflects debit card and Venmo momentum.

    PSP Volume Growth
    13%YoY growth
    Q2 FY26

    Accelerated from 11% in Q1 and 7% in H2 FY25.

    Transaction Revenue
    $7.8 billion5% spot growth
    Q2 FY26

    Spot basis.

    Other Value-Added Services Revenue
    $850 millionapproximately flat
    Q2 FY26

    Driven by strong contribution from consumer and merchant credit, offset primarily by lower interest rates on customer balances.

    Transaction Take Rate
    1.61%declined by 7 basis points
    Q2 FY26

    Driven by branded co-marketing investments and mix dynamics, including faster Venmo growth.

    Transaction Expense as Percentage of TPV
    90 basis pointsincreasing slightly YoY
    Q2 FY26

    From mix shift to Braintree.

    Transaction Loss as Percentage of TPV
    7 basis pointsimproved slightly YoY
    Q2 FY26

    Reflects ongoing work and OpEx investments in onboarding, fraud prevention, and risk management.

    Non-GAAP Operating Income
    $1.5 billion8% decline
    Q2 FY26

    Due to higher nontransaction operating expense and lapping a nonrecurring partner benefit.

    Share Repurchases Executed
    $1.5 billion
    Q2 FY26

    Part of the trailing 12-month total of $6 billion.

    Share Repurchases (Trailing 12-month)
    $6 billion
    LTM Q2 FY26

    Total for the last 12 months.

    Cash, Cash Equivalents and Investments
    $15.3 billion
    end of Q2 FY26

    Balance sheet item.

    Debt
    $13.4 billion
    end of Q2 FY26

    Balance sheet item.

    Nontransaction Operating Expenses Growth
    7% to 8%YoY growth
    FY26

    Full-year guidance.

    Gross Run Rate Cost Savings
    $1.5 billion
    FY26-FY28

    On track to achieve.

    Identified Run Rate Gross Savings (by year-end)
    $400 million
    FY26

    Actions identified to unlock.

    Transformation Related Charge
    $120 million to $140 million
    H2 FY26

    Expected during the second half of 2026.

    Financial Services Portfolio Revenue Growth
    at least twice as fast as the total company this year
    FY26

    Showing good momentum.

    Venmo Debit Card Monthly Active Accounts Growth
    >50%YoY growth
    Q2 FY26

    Customers using them more frequently.

    ARPA (Venmo Debit + Pay with Venmo users vs P2P only)
    9x higher
    Q2 FY26

    Customers using both products have significantly higher ARPA. This group has roughly doubled in size in the past year.

    Merchants with New Payment Pages
    60%
    Q2 FY26

    Progress on modernization of solutions.

    Industry KPIs

    5
    MetricValueDetails
    Capital returns$1.5 billionUSD
    Payments volume gdv$486 billionUSD
    Net revenue yield take rate1.61%%
    Value added services revenue$850 millionUSD
    Switched processed transactions7%%

    Product announcements

    4
    ProductTypeDetails
    BNPL in Canadaexpansion
    BNPL offerings presentmentlaunch
    Venmo appupdate
    Integrated consumer lending partnershiplaunch

    Deals & partnerships

    5
    AmazonIntegrated consumer lending partnership for Germany and Austria.

    PayPal will soon launch an integrated consumer lending partnership with Amazon for Germany and Austria.

    TemuIntroduced BNPL in Canada.

    Temu introduced BNPL in Canada.

    Home Depot CanadaLaunched upstream presentment of BNPL offerings.

    Home Depot Canada launched upstream presentment of PayPal's BNPL offerings.

    a leading fashion retailerExclusive BNPL agreement.

    Signed an exclusive BNPL agreement, leading to significant TPV growth.

    another leading global marketplaceExpanded BNPL offering to additional markets.

    Expanded BNPL offering to 7 additional markets.

    Risks & headwinds

    4
    Higher Nontransaction Operating ExpenseQ2 FY26, Q3 FY26

    higher nontransaction operating expense in the quarter and will continue in the third quarter

    Mitigation: Strategic prioritization of operating spend in high-impact areas, with cost savings expected to become more material in Q4.

    Lapping of Nonrecurring Partner BenefitQ2 FY26

    Contributed to 8% decline in non-GAAP operating income.

    Competitive IntensityOngoing

    certainly, there's more competitive intensity

    Mitigation: Bringing latest innovation and integrations to Europe, investing in loyalty, upgrading experience, bringing BNPL and other consumer value propositions to European markets, country-by-country focus on execution.

    M&A SpeculationCurrent

    recent M&A speculation regarding the company

    Mitigation: Management's focus is on executing the transformation strategy to create significant shareholder value; Board remains open to evaluating opportunities that create superior value.

    What to watch in Q3 FY26

    5

    Q3 FY26 Non-GAAP EPS

    Q3 FY26
    Current$1.38 (Q2 FY26, declined 1% YoY)
    TargetDecline within a low single-digit range

    Why it matters

    Non-GAAP EPS is a key profitability metric, and its guidance for a low single-digit decline in Q3 will indicate the pace of recovery and impact of investments.

    Now turning to more specifics for the third quarter... non-GAAP earnings per share to decline within a low single-digit range.

    Q&A highlights

    6

    How much of the $1.5B+ savings will be reinvested above the transaction profit line, and when will these reinvestments impact transaction margin dollar growth?

    Jamie Miller stated that much of the savings will be reinvested into product development (financial services, BNPL, Venmo integration), consumer platforms, and marketing to deepen consumer value proposition, with the goal of stronger operating leverage over time. Enrique Lores added that investments are aligned with strategic changes, including expanding financial services, accelerating Venmo/PSP growth, re-energizing the consumer network with marketing/data, modernizing technology/risk, and long-term innovation (agentic e-commerce, PayPal world).

    We do expect to reinvest much of those savings over the next few years back into the areas that support our strategy. And some of that is around technology and risk, but a big portion of it is around really building out product in a deeper way, financial services, buy now pay later, the integration of that back into PayPal and into Venmo, and really making sure that we've got the right consumer platforms around that and the marketing dollars to really shift and deepen our consumer value prop over time and have that come through in the way of stronger operating leverage as we do it.

    asked by Jason Kupferberg · answered by Jamie Miller

    2 min read6 chapters

    Detailed Narrative

    01

    Strategic Transformation and Long-Term Vision

    PayPal is undergoing a multiyear transformation focused on diversifying its business model beyond checkout, expanding into financial services, accelerating Venmo and PSP growth, and rebuilding the consumer side of its network. The company expects to strengthen fundamentals through 2027, deepen customer engagement in late 2027 and 2028, and leverage next-generation innovations like agentic payments and digital identity beyond 2028.

    02

    Checkout Solutions and PayPal Strategy

    The strategy for Checkout Solutions centers on strengthening the network by focusing on high-value consumer segments whose active accounts and ARPA are growing faster. PayPal aims to deepen customer relationships through financial services like BNPL and Credit, increasing share of wallet and customer lifetime value. Investments in data and AI capabilities enable personalization and product matching, with early examples including BNPL expansion with Temu and Home Depot Canada, and PayPal Ads leveraging consumer purchase data.

    03

    Consumer Financial Services and Venmo Evolution

    Venmo is evolving from a P2P app to a broader money management platform. Initial focus is on strengthening the core P2P experience, including a rebuilt app for personalization. The next priority is driving adoption of financial services offerings like the Venmo debit card, which has seen monthly active accounts grow over 50% YoY. Customers using both Venmo debit and Pay with Venmo generate over 9x higher ARPA than P2P-only users, a group that has doubled in size in the past year.

    04

    Payment Services and Crypto (Braintree) Growth

    Braintree has achieved profitable growth for nine consecutive quarters. The immediate focus is on driving adoption of existing value-added services (Payouts, Risk as a Service, payment optimization, embedded finance) among large enterprise merchants in the U.S. and Europe. The company plans to expand into underpenetrated segments like marketplaces and large e-commerce enterprises, and accelerate platform modernization by unifying Braintree, PayPal Complete Payments, and Hyperwallet into a single foundation.

    05

    Cost Savings and Technology Modernization

    PayPal is on track to deliver at least $1.5 billion in gross run rate cost savings over the next 2-3 years, with $400 million identified for 2026. Efforts include removing three organizational layers, increasing spans of control, and embedding AI in the software delivery cycle. Technology modernization involves converging to a single platform, migrating to the cloud, building modular architecture, and enhancing customer experience consistency. These initiatives are expected to accelerate innovation and improve the cost structure.

    06

    M&A Speculation and Shareholder Value

    Management addressed recent M&A speculation, stating that while they do not comment on market rumors, their responsibility is to maximize long-term shareholder value. They believe executing the outlined transformation strategy will create significant value but remain open to objectively evaluating any opportunities that could create superior value compared to their current plan.

    AI-generated summary of the company’s earnings call. Not investment advice.