THE BOEING COMPANY (BA) FY2024 YTD Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2024-01-01 to 2024-09-30

Swipe to see the full flow
THE BOEING COMPANY cash flow reconciliation, Jan 1, 2024 through Sep 30, 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.New borrowings → financing reconciliation: $10,120,000,000.00Other → financing reconciliation: $15,000,000.00financing reconciliation → Net cash from financing activities: $5,238,000,000.00financing reconciliation → Debt repayments: $4,824,000,000.00financing reconciliation → Employee taxes on certain share-based payment arrangements: $73,000,000.00Proceeds from investments → investing reconciliation: $4,546,000,000.00Proceeds from disposals of property, plant and equipment → investing reconciliation: $46,000,000.00Repayments on supplier notes receivable → investing reconciliation: $40,000,000.00investing reconciliation → Net cash from investing activities: $653,000,000.00investing reconciliation → Contributions to investments: $1,751,000,000.00investing reconciliation → Payments to acquire property, plant and equipment: $1,582,000,000.00investing reconciliation → Supplier notes receivable: $494,000,000.00investing reconciliation → Purchase of distribution rights: $88,000,000.00investing reconciliation → Acquisitions, net of cash acquired: $50,000,000.00investing reconciliation → Other: $14,000,000.00Net cash used in operating activities → operating reconciliation: $8,630,000,000.00777X and 767 reach-forward losses → operating reconciliation: $3,006,000,000.00Advances and progress billings → operating reconciliation: $1,666,000,000.00Depreciation and amortization → operating reconciliation: $1,327,000,000.00Treasury shares issued for 401(k) contribution → operating reconciliation: $1,315,000,000.00Accrued liabilities → operating reconciliation: $327,000,000.00Share-based plans expense → operating reconciliation: $310,000,000.00Other charges and credits, net → operating reconciliation: $270,000,000.00Financing receivables and operating lease equipment, net → operating reconciliation: $258,000,000.00Other → operating reconciliation: $137,000,000.00Accounts payable → operating reconciliation: $122,000,000.00Investment/asset impairment charges, net → operating reconciliation: $48,000,000.00operating reconciliation → Net loss: $7,968,000,000.00operating reconciliation → Inventories: $6,854,000,000.00operating reconciliation → Unbilled receivables: $1,042,000,000.00operating reconciliation → Pension and other postretirement plans: $736,000,000.00operating reconciliation → Income taxes receivable, payable and deferred: $282,000,000.00operating reconciliation → Accounts receivable: $275,000,000.00operating reconciliation → Other long-term liabilities: $228,000,000.00operating reconciliation → Other current assets: $26,000,000.00operating reconciliation → Gain on dispositions, net: $5,000,000.00Exchange-rate effect → Cash sources and uses: $8,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $12,713,000,000.00Net cash from financing activities → Cash sources and uses: $5,238,000,000.00Net cash from investing activities → Cash sources and uses: $653,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $9,982,000,000.00Cash sources and uses → Net cash used in operating activities: $8,630,000,000.00Pension and other postretirement plans: -$736,000,000.00Pension & retiree obligations−$736.00 MNet loss: -$7,968,000,000.00Net loss−$7.97 BFinancing receivables and operating lease equipment, net: $258,000,000.00Financing receivables and operating lease equipment,net+$258.00 MAdvances and progress billings: $1,666,000,000.00Deferred revenue+$1.67 BIncome taxes receivable, payable and deferred: -$282,000,000.00Income tax balances−$282.00 MOther: $137,000,000.00Other working capital, net+$137.00 MDepreciation and amortization: $1,327,000,000.00Depreciation & amortization+$1.33 BAccounts payable: $122,000,000.00Accounts payable+$122.00 MUnbilled receivables: -$1,042,000,000.00Contract assets−$1.04 BInvestment/asset impairment charges, net: $48,000,000.00Asset impairments+$48.00 MInventories: -$6,854,000,000.00Inventories−$6.85 BGain on dispositions, net: -$5,000,000.00Asset sale gain & loss−$5.00 MAccounts receivable: -$275,000,000.00Accounts receivable−$275.00 MOther long-term liabilities: -$228,000,000.00Other noncurrent liabilities−$228.00 MAccrued liabilities: $327,000,000.00Other accrued liabilities+$327.00 MShare-based plans expense: $310,000,000.00Stock-based compensation+$310.00 M777X and 767 reach-forward losses: $3,006,000,000.00777X and 767 reach-forward losses+$3.01 BOther charges and credits, net: $270,000,000.00Other non-cash items+$270.00 MTreasury shares issued for 401(k) contribution: $1,315,000,000.00401(k) treasury shares issued+$1.32 BOther current assets: -$26,000,000.00Other current assets−$26.00 MNet cash used in operating activities: -$8,630,000,000.00. Cash required to fund net payments.Operating cash−$8.63 Boperating reconciliation: $17,416,000,000.00Debt repayments: -$4,824,000,000.00Debt repaid−$4.82 BEmployee taxes on certain share-based payment arrangements: -$73,000,000.00Stock-award tax withholding−$73.00 MOther: $15,000,000.00Other financing, net+$15.00 MNew borrowings: $10,120,000,000.00Debt issued+$10.12 BNet cash from financing activities: $5,238,000,000.00Financing cash+$5.24 Bfinancing reconciliation: $10,135,000,000.00Other: -$14,000,000.00Other investing, net−$14.00 MPurchase of distribution rights: -$88,000,000.00Purchase of distribution rights−$88.00 MProceeds from disposals of property, plant and equipment: $46,000,000.00PP&E sales+$46.00 MPayments to acquire property, plant and equipment: -$1,582,000,000.00PP&E purchases−$1.58 BProceeds from investments: $4,546,000,000.00Investment sales & maturities+$4.55 BContributions to investments: -$1,751,000,000.00Investment purchases−$1.75 BSupplier notes receivable: -$494,000,000.00Supplier notes receivable−$494.00 MRepayments on supplier notes receivable: $40,000,000.00Repayments on supplier notes receivable+$40.00 MAcquisitions, net of cash acquired: -$50,000,000.00Acquisitions, net of cash−$50.00 MNet cash from investing activities: $653,000,000.00Investing cash+$653.00 Minvesting reconciliation: $4,632,000,000.00Cash sources and uses: $18,612,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $12,713,000,000.00Beginning cash$12.71 BEnding cash: Cash, cash equivalents, and restricted cash: $9,982,000,000.00Ending cash$9.98 BExchange-rate effect: $8,000,000.00FX effect+$8.00 MCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$7.97B − net operating adjustments $662.00M = operating cash −$8.63BFree cash flow−$10.21 BOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$2.73 BEnding cash − beginning cash
Chart details

THE BOEING COMPANY cash flow reconciliation, Jan 1, 2024 through Sep 30, 2024

Cash flows for Jan 1, 2024 through Sep 30, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2023. Ending cash: Sep 30, 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 8,630,000,000 US dollars. Net cash used.
Pension and other postretirement plans
negative 736,000,000 US dollars
Net loss
negative 7,968,000,000 US dollars
Financing receivables and operating lease equipment, net
258,000,000 US dollars
Advances and progress billings
1,666,000,000 US dollars
Income taxes receivable, payable and deferred
negative 282,000,000 US dollars
Other
137,000,000 US dollars
Depreciation and amortization
1,327,000,000 US dollars
Accounts payable
122,000,000 US dollars
Unbilled receivables
negative 1,042,000,000 US dollars
Investment/asset impairment charges, net
48,000,000 US dollars
Inventories
negative 6,854,000,000 US dollars
Gain on dispositions, net
negative 5,000,000 US dollars
Accounts receivable
negative 275,000,000 US dollars
Other long-term liabilities
negative 228,000,000 US dollars
Accrued liabilities
327,000,000 US dollars
Share-based plans expense
310,000,000 US dollars
777X and 767 reach-forward losses
3,006,000,000 US dollars
Other charges and credits, net
270,000,000 US dollars
Treasury shares issued for 401(k) contribution
1,315,000,000 US dollars
Other current assets
negative 26,000,000 US dollars
Investing activities
653,000,000 US dollars. Net cash provided.
Other
negative 14,000,000 US dollars
Purchase of distribution rights
negative 88,000,000 US dollars
Proceeds from disposals of property, plant and equipment
46,000,000 US dollars
Payments to acquire property, plant and equipment
negative 1,582,000,000 US dollars
Proceeds from investments
4,546,000,000 US dollars
Contributions to investments
negative 1,751,000,000 US dollars
Supplier notes receivable
negative 494,000,000 US dollars
Repayments on supplier notes receivable
40,000,000 US dollars
Acquisitions, net of cash acquired
negative 50,000,000 US dollars
Financing activities
5,238,000,000 US dollars. Net cash provided.
Debt repayments
negative 4,824,000,000 US dollars
Employee taxes on certain share-based payment arrangements
negative 73,000,000 US dollars
Other
15,000,000 US dollars
New borrowings
10,120,000,000 US dollars
Operating adjustment reconciliation
17,416,000,000 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
10,135,000,000 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
4,632,000,000 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
8,000,000 US dollars
Ending cash on Sep 30, 2024
9,982,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
18,612,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 2,731,000,000 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 8,630,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,582,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 10,212,000,000 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 −$7.97B − net operating adjustments $662.00M = operating cash −$8.63B. 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 8,630,000,000 US dollars minus 1,582,000,000 US dollars equals negative 10,212,000,000 US dollars.
THE BOEING COMPANY (BA) FY2024 YTD Q3 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Newsletter

Get the teardowns by email

Subscribe if you want the public-company teardowns in your inbox when they're released.

Product waitlist

Health Check and Teardown for your own company

A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!