Stock Analysis on Net
Stock Analysis on Net
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Boeing Co. (NYSE:BA)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

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Boeing Co., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016
Accounts payable 8.50 11.64 11.01 13.22 12.43
Accrued compensation and employee benefit costs 4.68 4.18 5.83 7.21 6.36
737 MAX customer concessions and other considerations 3.64 5.53 0.00 0.00 0.00
Department of Justice agreement liability 0.49 0.00 0.00 0.00 0.00
Environmental 0.37 0.43 0.47 0.57 0.62
Product warranties 1.00 0.95 0.96 1.31 1.57
Forward loss recognition 1.26 1.26 1.27 1.82 1.54
Dividends payable 0.00 0.87 0.99 1.09 0.96
Income taxes payable 0.03 0.50 0.41 0.41 0.10
Current portion of operating lease liabilities 0.18 0.19 0.00 0.00 0.00
Other 2.93 3.22 2.69 4.15 5.17
Accrued liabilities 14.57% 17.11% 12.62% 16.56% 16.32%
Advances and progress billings 33.19 38.58 43.18 0.00 0.00
Advances and billings in excess of related costs 0.00 0.00 0.00 29.72 26.52
Short-term debt and current portion of long-term debt 1.11 5.49 2.72 1.45 0.43
Current liabilities 57.37% 72.82% 69.52% 60.94% 55.71%
Deferred income taxes 0.66 0.31 1.48 1.99 1.49
Accrued retiree health care 2.72 3.40 3.91 6.01 6.57
Accrued pension plan liability, net 9.47 12.18 13.06 17.84 22.16
Other long-term liabilities 0.98 2.56 2.61 2.18 2.47
Long-term debt, excluding current portion 40.68 14.94 9.08 10.59 10.63
Long-term liabilities 54.51% 33.39% 30.13% 38.61% 43.32%
Total liabilities 111.88% 106.21% 99.65% 99.55% 99.03%
Common stock, par value $5.00 3.33 3.79 4.31 5.48 5.62
Additional paid-in capital 5.12 5.05 5.77 7.37 5.29
Treasury stock, at cost -34.60 -41.10 -44.61 -47.06 -40.11
Retained earnings 25.38 37.90 47.67 49.08 45.24
Accumulated other comprehensive loss -11.26 -12.09 -12.85 -14.49 -15.14
Shareholders’ equity (deficit) -12.04% -6.45% 0.29% 0.38% 0.91%
Noncontrolling interests 0.16 0.24 0.06 0.06 0.07
Total equity (deficit) -11.88% -6.21% 0.35% 0.45% 0.97%
Total liabilities and equity (deficit) 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (filing date: 2021-02-01), 10-K (filing date: 2020-01-31), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-12), 10-K (filing date: 2017-02-08).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Boeing Co.’s current liabilities as a percentage of total liabilities and equity (deficit) increased from 2018 to 2019 but then decreased significantly from 2019 to 2020.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. Boeing Co.’s long-term liabilities as a percentage of total liabilities and equity (deficit) increased from 2018 to 2019 and from 2019 to 2020.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. Boeing Co.’s total liabilities as a percentage of total liabilities and equity (deficit) increased from 2018 to 2019 and from 2019 to 2020.
Shareholders’ equity (deficit) Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity’s stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. Boeing Co.’s shareholders’ equity (deficit) as a percentage of total liabilities and equity (deficit) decreased from 2018 to 2019 and from 2019 to 2020.