Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
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- Income Statement
- Common-Size Balance Sheet: Assets
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Enterprise Value to EBITDA (EV/EBITDA)
- Enterprise Value to FCFF (EV/FCFF)
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Debt to Equity since 2005
- Total Asset Turnover since 2005
- Price to Earnings (P/E) since 2005
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Boeing Co., common-size consolidated balance sheet: liabilities and stockholders’ equity
Based on: 10-K (reporting date: 2025-12-31), 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).
The composition of liabilities and stockholders’ equity exhibited notable shifts between 2021 and 2025. Overall, the proportion of total liabilities decreased significantly, while stockholders’ equity transitioned from a deficit to a positive value over the period.
- Current Liabilities
- Current liabilities as a percentage of total liabilities and equity initially increased from 59.18% in 2021 to a peak of 69.94% in 2023. Subsequently, this proportion declined to 64.26% by 2025. Within current liabilities, advances and progress billings consistently represented the largest component, fluctuating between 35.31% and 41.11% of the total. Accounts payable also showed an increasing trend from 6.68% to 8.73% before decreasing to 7.79% in 2025. A substantial decrease is observed in the 737 MAX customer concessions and other considerations, falling from 2.12% in 2021 to 0.23% in 2025.
- Long-Term Liabilities
- Long-term liabilities decreased as a percentage of the total from 51.54% in 2021 to 32.49% in 2025. This decline was primarily driven by a reduction in long-term debt, excluding the current portion, which fell from 41.00% to 27.13%. Accrued pension plan liability also decreased substantially, moving from 6.57% to 2.55% over the same period. Deferred income taxes remained relatively stable, albeit at a lower percentage by 2025.
- Stockholders’ Equity
- Stockholders’ equity experienced a significant transformation. Initially reported as a deficit (-10.83% in 2021), it grew to a positive 3.24% by 2025. This improvement was largely attributable to increases in additional paid-in capital (from 6.53% to 12.74%) and a reduction in treasury stock (from -37.43% to -16.66%). Retained earnings also contributed, increasing from 24.83% to 10.25%, although with some volatility. Accumulated other comprehensive loss remained consistently negative, but decreased in magnitude over the period.
- Specific Liability Accounts
- Forward loss recognition increased from 1.45% to 4.88% between 2021 and 2024, before decreasing to 3.99% in 2025. Other customer concessions and considerations also increased, rising from 0.17% to 1.01%. Environmental liabilities remained relatively stable, fluctuating between 0.44% and 0.62%. Mandatory convertible preferred stock was only present in 2024, representing 0.00% of the total.
In summary, the company demonstrated a strategic shift in its financial structure, reducing its reliance on liabilities and improving its equity position. This was achieved through a combination of debt reduction, effective management of equity accounts, and changes in specific liability provisions.