THE BOEING COMPANY (BA) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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THE BOEING COMPANY cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One 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.Advances and progress billings → operating reconciliation: $1,479,000,000.00Depreciation and amortization → operating reconciliation: $596,000,000.00Treasury shares issued for 401(k) contributions → operating reconciliation: $389,000,000.00Accounts payable → operating reconciliation: $308,000,000.00Accrued liabilities → operating reconciliation: $190,000,000.00Unbilled receivables → operating reconciliation: $131,000,000.00Other charges and credits, net → operating reconciliation: $104,000,000.00Other → operating reconciliation: $104,000,000.00Share-based plans expense → operating reconciliation: $103,000,000.00Financing receivables and operating lease equipment, net → operating reconciliation: $19,000,000.00Investment/asset impairment charges, net → operating reconciliation: $9,000,000.00operating reconciliation → Net cash from operating activities: $1,364,000,000.00operating reconciliation → Net (loss)/earnings: $428,000,000.00operating reconciliation → Inventories: $1,225,000,000.00operating reconciliation → Other current assets: $224,000,000.00operating reconciliation → Gain on dispositions, net: $67,000,000.00operating reconciliation → Accounts receivable: $44,000,000.00operating reconciliation → Other long-term liabilities: $43,000,000.00operating reconciliation → Pension and other postretirement plans: $33,000,000.00operating reconciliation → Income taxes receivable, payable and deferred: $4,000,000.00Proceeds from investments → investing reconciliation: $8,834,000,000.00Other → investing reconciliation: $3,000,000.00Proceeds from disposals of property, plant and equipment → investing reconciliation: $1,000,000.00investing reconciliation → Contributions to investments: $10,179,000,000.00investing reconciliation → Payments to acquire property, plant and equipment: $733,000,000.00investing reconciliation → Supplier notes receivable: $8,000,000.00Net cash used in financing activities → financing reconciliation: $1,485,000,000.00Other → financing reconciliation: $17,000,000.00New borrowings → financing reconciliation: $11,000,000.00financing reconciliation → Debt repayments: $1,426,000,000.00financing reconciliation → Dividends paid on mandatory convertible preferred stock: $86,000,000.00financing reconciliation → Employee taxes on certain share-based payment arrangements: $1,000,000.00Net cash used in investing activities → investing reconciliation: $2,082,000,000.00Exchange-rate effect → Cash sources and uses: $1,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $10,168,000,000.00Net cash from operating activities → Cash sources and uses: $1,364,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $7,966,000,000.00Cash sources and uses → Net cash used in investing activities: $2,082,000,000.00Cash sources and uses → Net cash used in financing activities: $1,485,000,000.00Net (loss)/earnings: -$428,000,000.00Net (loss)/earnings−$428.00 MShare-based plans expense: $103,000,000.00Stock-based compensation+$103.00 MTreasury shares issued for 401(k) contributions: $389,000,000.00401(k) treasury shares issued+$389.00 MDepreciation and amortization: $596,000,000.00Depreciation & amortization+$596.00 MInvestment/asset impairment charges, net: $9,000,000.00Asset impairments+$9.00 MGain on dispositions, net: -$67,000,000.00Asset sale gain & loss−$67.00 MOther charges and credits, net: $104,000,000.00Other non-cash items+$104.00 MAccounts receivable: -$44,000,000.00Accounts receivable−$44.00 MUnbilled receivables: $131,000,000.00Contract assets+$131.00 MAdvances and progress billings: $1,479,000,000.00Deferred revenue+$1.48 BInventories: -$1,225,000,000.00Inventories−$1.23 BOther current assets: -$224,000,000.00Other current assets−$224.00 MAccounts payable: $308,000,000.00Accounts payable+$308.00 MAccrued liabilities: $190,000,000.00Other accrued liabilities+$190.00 MIncome taxes receivable, payable and deferred: -$4,000,000.00Income tax balances−$4.00 MOther long-term liabilities: -$43,000,000.00Other noncurrent liabilities−$43.00 MPension and other postretirement plans: -$33,000,000.00Pension & retiree obligations−$33.00 MFinancing receivables and operating lease equipment, net: $19,000,000.00Financing receivables, net+$19.00 MOther: $104,000,000.00Other working capital, net+$104.00 MNet cash from operating activities: $1,364,000,000.00Operating cash+$1.36 Boperating reconciliation: $3,432,000,000.00New borrowings: $11,000,000.00Debt issued+$11.00 MDebt repayments: -$1,426,000,000.00Debt repaid−$1.43 BEmployee taxes on certain share-based payment arrangements: -$1,000,000.00Stock-award tax withholding−$1.00 MDividends paid on mandatory convertible preferred stock: -$86,000,000.00Dividends paid−$86.00 MOther: $17,000,000.00Other financing, net+$17.00 MNet cash used in financing activities: -$1,485,000,000.00. Cash required to fund net payments.Financing cash−$1.49 Bfinancing reconciliation: $1,513,000,000.00Payments to acquire property, plant and equipment: -$733,000,000.00PP&E purchases−$733.00 MProceeds from disposals of property, plant and equipment: $1,000,000.00PP&E sales+$1.00 MContributions to investments: -$10,179,000,000.00Investment purchases−$10.18 BProceeds from investments: $8,834,000,000.00Investment sales & maturities+$8.83 BSupplier notes receivable: -$8,000,000.00Supplier notes receivable−$8.00 MOther: $3,000,000.00Other investing, net+$3.00 MNet cash used in investing activities: -$2,082,000,000.00. Cash required to fund net payments.Investing cash−$2.08 Binvesting reconciliation: $10,920,000,000.00Cash sources and uses: $11,533,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $10,168,000,000.00Beginning cash$10.17 BEnding cash: Cash, cash equivalents, and restricted cash: $7,966,000,000.00Ending cash$7.97 BExchange-rate effect: $1,000,000.00FX effect+$1.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$428.00M + net operating adjustments $1.79B = operating cash +$1.36BFree cash flow$631.00 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$2.20 BEnding cash − beginning cash
Chart details

THE BOEING COMPANY cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
10,168,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
1,364,000,000 US dollars. Net cash provided.
Net (loss)/earnings
negative 428,000,000 US dollars
Share-based plans expense
103,000,000 US dollars
Treasury shares issued for 401(k) contributions
389,000,000 US dollars
Depreciation and amortization
596,000,000 US dollars
Investment/asset impairment charges, net
9,000,000 US dollars
Gain on dispositions, net
negative 67,000,000 US dollars
Other charges and credits, net
104,000,000 US dollars
Accounts receivable
negative 44,000,000 US dollars
Unbilled receivables
131,000,000 US dollars
Advances and progress billings
1,479,000,000 US dollars
Inventories
negative 1,225,000,000 US dollars
Other current assets
negative 224,000,000 US dollars
Accounts payable
308,000,000 US dollars
Accrued liabilities
190,000,000 US dollars
Income taxes receivable, payable and deferred
negative 4,000,000 US dollars
Other long-term liabilities
negative 43,000,000 US dollars
Pension and other postretirement plans
negative 33,000,000 US dollars
Financing receivables and operating lease equipment, net
19,000,000 US dollars
Other
104,000,000 US dollars
Investing activities
negative 2,082,000,000 US dollars. Net cash used.
Payments to acquire property, plant and equipment
negative 733,000,000 US dollars
Proceeds from disposals of property, plant and equipment
1,000,000 US dollars
Contributions to investments
negative 10,179,000,000 US dollars
Proceeds from investments
8,834,000,000 US dollars
Supplier notes receivable
negative 8,000,000 US dollars
Other
3,000,000 US dollars
Financing activities
negative 1,485,000,000 US dollars. Net cash used.
New borrowings
11,000,000 US dollars
Debt repayments
negative 1,426,000,000 US dollars
Employee taxes on certain share-based payment arrangements
negative 1,000,000 US dollars
Dividends paid on mandatory convertible preferred stock
negative 86,000,000 US dollars
Other
17,000,000 US dollars
Operating adjustment reconciliation
3,432,000,000 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
1,513,000,000 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
10,920,000,000 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 Jun 30, 2026
7,966,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
11,533,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 2,202,000,000 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
1,364,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
733,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
631,000,000 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 −$428.00M + net operating adjustments $1.79B = operating cash +$1.36B. 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: 1,364,000,000 US dollars minus 733,000,000 US dollars equals 631,000,000 US dollars.
THE BOEING COMPANY (BA) FY2026 Q2 Statement of Cash Flows Sankey chart
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