# THE BOEING COMPANY (BA) FY2026 Q1 Statement of Cash Flows

- Company: THE BOEING COMPANY (BA)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-04-22, accession number 0001628280-26-026458
- Page: https://plicit.ai/financials/ba/fy2026-q1-cash-flow
- Chart image: https://plicit.ai/charts/ba-fy2026-q1-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2025**: 11,663,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: negative 179,000,000 US dollars. Net cash used.
- **Net loss**: negative 7,000,000 US dollars
- **Share-based plans expense**: 161,000,000 US dollars
- **Treasury shares issued for 401(k) contributions**: 466,000,000 US dollars
- **Depreciation and amortization**: 573,000,000 US dollars
- **Investment/asset impairment charges, net**: 9,000,000 US dollars
- **(Gain)/loss on dispositions, net**: negative 12,000,000 US dollars
- **Other charges and credits, net**: 45,000,000 US dollars
- **Accounts receivable**: negative 509,000,000 US dollars
- **Unbilled receivables**: negative 635,000,000 US dollars
- **Advances and progress billings**: 3,181,000,000 US dollars
- **Inventories**: negative 2,634,000,000 US dollars
- **Other current assets**: negative 418,000,000 US dollars
- **Accounts payable**: 1,073,000,000 US dollars
- **Accrued liabilities**: negative 1,260,000,000 US dollars
- **Income taxes receivable, payable and deferred**: negative 16,000,000 US dollars
- **Other long-term liabilities**: negative 49,000,000 US dollars
- **Pension and other postretirement plans**: negative 22,000,000 US dollars
- **Financing receivables and operating lease equipment, net**: negative 156,000,000 US dollars
- **Other**: 31,000,000 US dollars
- **Investing activities**: 5,711,000,000 US dollars. Net cash provided.
- **Payments to acquire property, plant and equipment**: negative 1,275,000,000 US dollars
- **Proceeds from disposals of property, plant and equipment**: 2,000,000 US dollars
- **Contributions to investments**: negative 9,265,000,000 US dollars
- **Proceeds from investments**: 16,256,000,000 US dollars
- **Supplier notes receivable**: negative 3,000,000 US dollars
- **Other**: negative 4,000,000 US dollars
- **Financing activities**: negative 7,028,000,000 US dollars. Net cash used.
- **New borrowings**: 24,000,000 US dollars
- **Debt repayments**: negative 6,950,000,000 US dollars
- **Employee taxes on certain share-based payment arrangements**: negative 31,000,000 US dollars
- **Dividends paid on mandatory convertible preferred stock**: negative 86,000,000 US dollars
- **Other**: 15,000,000 US dollars
- **Operating adjustment reconciliation**: 5,718,000,000 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**: 7,067,000,000 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**: 16,258,000,000 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**: 1,000,000 US dollars
- **Ending cash on Mar 31, 2026**: 10,168,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 17,375,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 1,495,000,000 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 179,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 1,275,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 1,454,000,000 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 −$7.00M − net operating adjustments $172.00M = operating cash −$179.00M. 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 179,000,000 US dollars minus 1,275,000,000 US dollars equals negative 1,454,000,000 US dollars.