BOEING CO (BA) FY2024 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2024-01-01 to 2024-12-31

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BOEING CO cash flow reconciliation, Jan 1, 2024 through Dec 31, 2024One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Common stock issuance, net of issuance costs → financing reconciliation: $18,200,000,000.00New borrowings → financing reconciliation: $10,161,000,000.00Mandatory convertible preferred stock issuance, net of issuance costs → financing reconciliation: $5,657,000,000.00financing reconciliation → Net cash from financing activities: $25,209,000,000.00financing reconciliation → Debt repayments: $8,673,000,000.00financing reconciliation → Employee taxes on certain share-based payment arrangements: $83,000,000.00financing reconciliation → Other: $53,000,000.00Proceeds from investments → investing reconciliation: $4,743,000,000.00Proceeds from dispositions → investing reconciliation: $124,000,000.00Proceeds from disposals of property, plant and equipment → investing reconciliation: $49,000,000.00Repayments on supplier notes receivable → investing reconciliation: $40,000,000.00investing reconciliation → Contributions to investments: $13,856,000,000.00investing reconciliation → Payments to acquire property, plant and equipment: $2,230,000,000.00investing reconciliation → Supplier notes receivable: $694,000,000.00investing reconciliation → Purchase of distribution rights: $88,000,000.00investing reconciliation → Acquisitions, net of cash acquired: $50,000,000.00investing reconciliation → Other: $11,000,000.00Net cash used in operating activities → operating reconciliation: $12,080,000,000.00777X and 767 reach-forward losses → operating reconciliation: $4,079,000,000.00Advances and progress billings → operating reconciliation: $4,069,000,000.00Depreciation and amortization → operating reconciliation: $1,836,000,000.00Treasury shares issued for 401(k) contribution → operating reconciliation: $1,601,000,000.00Accrued liabilities → operating reconciliation: $1,563,000,000.00Other charges and credits, net → operating reconciliation: $528,000,000.00Financing receivables and operating lease equipment, net → operating reconciliation: $512,000,000.00Share-based plans expense → operating reconciliation: $407,000,000.00Other → operating reconciliation: $202,000,000.00Investment/asset impairment charges, net → operating reconciliation: $112,000,000.00operating reconciliation → Net loss: $11,829,000,000.00operating reconciliation → Inventories: $12,353,000,000.00operating reconciliation → Pension and other postretirement plans: $959,000,000.00operating reconciliation → Accounts payable: $793,000,000.00operating reconciliation → Income taxes receivable, payable and deferred: $567,000,000.00operating reconciliation → Other long-term liabilities: $329,000,000.00operating reconciliation → Unbilled receivables: $60,000,000.00operating reconciliation → Gain on dispositions, net: $46,000,000.00operating reconciliation → Accounts receivable: $37,000,000.00operating reconciliation → Other current assets: $16,000,000.00Net cash used in investing activities → investing reconciliation: $11,973,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $12,713,000,000.00Net cash from financing activities → Cash sources and uses: $25,209,000,000.00Cash sources and uses → Exchange-rate effect: $47,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $13,822,000,000.00Cash sources and uses → Net cash used in investing activities: $11,973,000,000.00Cash sources and uses → Net cash used in operating activities: $12,080,000,000.00Other charges and credits, net: $528,000,000.00Other non-cash items+$528.00 MAdvances and progress billings: $4,069,000,000.00Deferred revenue+$4.07 BShare-based plans expense: $407,000,000.00Stock-based compensation+$407.00 MNet loss: -$11,829,000,000.00Net loss−$11.83 B777X and 767 reach-forward losses: $4,079,000,000.00777X and 767 reach-forward losses+$4.08 BAccrued liabilities: $1,563,000,000.00Other accrued liabilities+$1.56 BPension and other postretirement plans: -$959,000,000.00Pension & retiree obligations−$959.00 MOther: $202,000,000.00Other working capital, net+$202.00 MIncome taxes receivable, payable and deferred: -$567,000,000.00Income tax balances−$567.00 MAccounts payable: -$793,000,000.00Accounts payable−$793.00 MInventories: -$12,353,000,000.00Inventories−$12.35 BOther current assets: -$16,000,000.00Other current assets−$16.00 MGain on dispositions, net: -$46,000,000.00Asset sale gain & loss−$46.00 MInvestment/asset impairment charges, net: $112,000,000.00Asset impairments+$112.00 MOther long-term liabilities: -$329,000,000.00Other noncurrent liabilities−$329.00 MDepreciation and amortization: $1,836,000,000.00Depreciation & amortization+$1.84 BUnbilled receivables: -$60,000,000.00Contract assets−$60.00 MTreasury shares issued for 401(k) contribution: $1,601,000,000.00401(k) treasury shares issued+$1.60 BAccounts receivable: -$37,000,000.00Accounts receivable−$37.00 MFinancing receivables and operating lease equipment, net: $512,000,000.00Financing receivables, net+$512.00 MNet cash used in operating activities: -$12,080,000,000.00. Cash required to fund net payments.Operating cash−$12.08 Boperating reconciliation: $26,989,000,000.00Common stock issuance, net of issuance costs: $18,200,000,000.00Common stock issued+$18.20 BMandatory convertible preferred stock issuance, net of issuance costs: $5,657,000,000.00Convertible preferred issued+$5.66 BEmployee taxes on certain share-based payment arrangements: -$83,000,000.00Stock-award tax withholding−$83.00 MOther: -$53,000,000.00Other financing, net−$53.00 MNew borrowings: $10,161,000,000.00Debt issued+$10.16 BDebt repayments: -$8,673,000,000.00Debt repaid−$8.67 BNet cash from financing activities: $25,209,000,000.00Financing cash+$25.21 Bfinancing reconciliation: $34,018,000,000.00Proceeds from dispositions: $124,000,000.00Business sales+$124.00 MAcquisitions, net of cash acquired: -$50,000,000.00Acquisitions, net of cash−$50.00 MPurchase of distribution rights: -$88,000,000.00Purchase of distribution rights−$88.00 MContributions to investments: -$13,856,000,000.00Investment purchases−$13.86 BProceeds from disposals of property, plant and equipment: $49,000,000.00PP&E sales+$49.00 MRepayments on supplier notes receivable: $40,000,000.00Repayments on supplier notes receivable+$40.00 MPayments to acquire property, plant and equipment: -$2,230,000,000.00PP&E purchases−$2.23 BOther: -$11,000,000.00Other investing, net−$11.00 MProceeds from investments: $4,743,000,000.00Investment sales & maturities+$4.74 BSupplier notes receivable: -$694,000,000.00Supplier notes receivable−$694.00 MNet cash used in investing activities: -$11,973,000,000.00. Cash required to fund net payments.Investing cash−$11.97 Binvesting reconciliation: $16,929,000,000.00Cash sources and uses: $37,922,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $12,713,000,000.00Beginning cash$12.71 BEnding cash: Cash, cash equivalents, and restricted cash: $13,822,000,000.00Ending cash$13.82 BExchange-rate effect: -$47,000,000.00FX effect−$47.00 MCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$11.83B − net operating adjustments $251.00M = operating cash −$12.08BFree cash flow−$14.31 BOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$1.11 BEnding cash − beginning cash
Chart details

BOEING CO cash flow reconciliation, Jan 1, 2024 through Dec 31, 2024

Cash flows for Jan 1, 2024 through Dec 31, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2023. Ending cash: Dec 31, 2024. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2023
12,713,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 12,080,000,000 US dollars. Net cash used.
Other charges and credits, net
528,000,000 US dollars
Advances and progress billings
4,069,000,000 US dollars
Share-based plans expense
407,000,000 US dollars
Net loss
negative 11,829,000,000 US dollars
777X and 767 reach-forward losses
4,079,000,000 US dollars
Accrued liabilities
1,563,000,000 US dollars
Pension and other postretirement plans
negative 959,000,000 US dollars
Other
202,000,000 US dollars
Income taxes receivable, payable and deferred
negative 567,000,000 US dollars
Accounts payable
negative 793,000,000 US dollars
Inventories
negative 12,353,000,000 US dollars
Other current assets
negative 16,000,000 US dollars
Gain on dispositions, net
negative 46,000,000 US dollars
Investment/asset impairment charges, net
112,000,000 US dollars
Other long-term liabilities
negative 329,000,000 US dollars
Depreciation and amortization
1,836,000,000 US dollars
Unbilled receivables
negative 60,000,000 US dollars
Treasury shares issued for 401(k) contribution
1,601,000,000 US dollars
Accounts receivable
negative 37,000,000 US dollars
Financing receivables and operating lease equipment, net
512,000,000 US dollars
Investing activities
negative 11,973,000,000 US dollars. Net cash used.
Proceeds from dispositions
124,000,000 US dollars
Acquisitions, net of cash acquired
negative 50,000,000 US dollars
Purchase of distribution rights
negative 88,000,000 US dollars
Contributions to investments
negative 13,856,000,000 US dollars
Proceeds from disposals of property, plant and equipment
49,000,000 US dollars
Repayments on supplier notes receivable
40,000,000 US dollars
Payments to acquire property, plant and equipment
negative 2,230,000,000 US dollars
Other
negative 11,000,000 US dollars
Proceeds from investments
4,743,000,000 US dollars
Supplier notes receivable
negative 694,000,000 US dollars
Financing activities
25,209,000,000 US dollars. Net cash provided.
Common stock issuance, net of issuance costs
18,200,000,000 US dollars
Mandatory convertible preferred stock issuance, net of issuance costs
5,657,000,000 US dollars
Employee taxes on certain share-based payment arrangements
negative 83,000,000 US dollars
Other
negative 53,000,000 US dollars
New borrowings
10,161,000,000 US dollars
Debt repayments
negative 8,673,000,000 US dollars
Operating adjustment reconciliation
26,989,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
34,018,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
16,929,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
negative 47,000,000 US dollars
Ending cash on Dec 31, 2024
13,822,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
37,922,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
1,109,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
negative 12,080,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,230,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 14,310,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net loss −$11.83B − net operating adjustments $251.00M = operating cash −$12.08B. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 12,080,000,000 US dollars minus 2,230,000,000 US dollars equals negative 14,310,000,000 US dollars.
BOEING CO (BA) FY2024 Annual Statement of Cash Flows Sankey chart
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