Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Boeing Co., consolidated cash flow statement

US$ in millions

12 months ended:	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net loss	(11,829)	(2,242)	(5,053)	(4,290)	(11,941)
Share-based plans expense	407)	690)	725)	833)	250)
Treasury shares issued for 401(k) contribution	1,601)	1,515)	1,215)	1,233)	195)
Depreciation and amortization	1,836)	1,861)	1,979)	2,144)	2,246)
Investment/asset impairment charges, net	112)	46)	112)	98)	410)
Gain on dispositions, net	(46)	(2)	(6)	(277)	(202)
777X and 767 reach-forward losses	4,079)	—)	—)	3,460)	6,493)
Other charges and credits, net	528)	3)	401)	360)	1,474)
Non-cash items	8,517)	4,113)	4,426)	7,851)	10,866)
Accounts receivable	(37)	(128)	142)	(713)	909)
Unbilled receivables	(60)	321)	6)	(586)	919)
Advances and progress billings	4,069)	3,365)	108)	2,505)	(1,060)
Inventories	(12,353)	(1,681)	420)	(1,127)	(11,002)
Other current assets	(16)	389)	(591)	345)	372)
Accounts payable	(793)	1,672)	838)	(3,783)	(5,363)
Accrued liabilities	1,563)	779)	2,956)	(3,687)	1,074)
Income taxes receivable, payable and deferred	(567)	44)	1,347)	733)	(2,576)
Other long-term liabilities	(329)	(313)	(158)	(206)	(222)
Pension and other postretirement plans	(959)	(1,049)	(1,378)	(972)	(794)
Financing receivables and operating lease equipment, net	512)	571)	142)	210)	173)
Other	202)	119)	307)	304)	235)
Changes in assets and liabilities	(8,768)	4,089)	4,139)	(6,977)	(17,335)
Adjustments to reconcile net loss to net cash provided (used) by operating activities	(251)	8,202)	8,565)	874)	(6,469)
Net cash provided (used) by operating activities	(12,080)	5,960)	3,512)	(3,416)	(18,410)
Payments to acquire property, plant and equipment	(2,230)	(1,527)	(1,222)	(980)	(1,303)
Proceeds from disposals of property, plant and equipment	49)	27)	35)	529)	296)
Acquisitions, net of cash acquired	(50)	(70)	—)	(6)	—)
Proceeds from dispositions	124)	—)	—)	—)	—)
Contributions to investments	(13,856)	(16,448)	(5,051)	(35,713)	(37,616)
Proceeds from investments	4,743)	15,739)	10,619)	45,489)	20,275)
Supplier notes receivable	(694)	(162)	—)	—)	—)
Repayments on supplier notes receivable	40)	—)	—)	—)	—)
Purchase of distribution rights	(88)	—)	—)	—)	—)
Other	(11)	4)	(11)	5)	(18)
Net cash (used) provided by investing activities	(11,973)	(2,437)	4,370)	9,324)	(18,366)
New borrowings	10,161)	75)	34)	9,795)	47,248)
Debt repayments	(8,673)	(5,216)	(1,310)	(15,371)	(10,998)
Common stock issuance, net of issuance costs	18,200)	—)	—)	—)	—)
Mandatory convertible preferred stock issuance, net of issuance costs	5,657)	—)	—)	—)	—)
Stock options exercised	—)	45)	50)	42)	36)
Employee taxes on certain share-based payment arrangements	(83)	(408)	(40)	(66)	(173)
Dividends paid	—)	—)	—)	—)	(1,158)
Other	(53)	17)	—)	—)	—)
Net cash provided (used) by financing activities	25,209)	(5,487)	(1,266)	(5,600)	34,955)
Effect of exchange rate changes on cash and cash equivalents	(47)	30)	(73)	(39)	85)
Net increase (decrease) in cash & cash equivalents, including restricted	1,109)	(1,934)	6,543)	269)	(1,736)
Cash & cash equivalents, including restricted, at beginning of year	12,713)	14,647)	8,104)	7,835)	9,571)
Cash & cash equivalents, including restricted, at end of year	13,822)	12,713)	14,647)	8,104)	7,835)
Restricted cash & cash equivalents, included in Investments	(21)	(22)	(33)	(52)	(83)
Cash and cash equivalents at end of year	13,801)	12,691)	14,614)	8,052)	7,752)

Based on: 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31).

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Cash flow statement item	Description	The company
Net cash provided (used) by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Boeing Co. net cash provided (used) by operating activities increased from 2022 to 2023 but then decreased significantly from 2023 to 2024.
Net cash (used) provided by investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Boeing Co. net cash (used) provided by investing activities decreased from 2022 to 2023 and from 2023 to 2024.
Net cash provided (used) by financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Boeing Co. net cash provided (used) by financing activities decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.

Boeing Co. (NYSE:BA)

Cash Flow Statement