Stock Analysis on Net

Boeing Co. (NYSE:BA)

$24.99

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

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

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Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Accounts payable
Accrued liabilities
Advances and progress billings
Short-term debt and current portion of long-term debt
Current liabilities
Deferred income taxes
Accrued retiree health care
Accrued pension plan liability, net
Other long-term liabilities
Long-term debt, excluding current portion
Long-term liabilities
Total liabilities
Mandatory convertible preferred stock, 6.00% Series A, par value $1.00
Common stock, par value $5.00
Additional paid-in capital
Treasury stock, at cost
Retained earnings
Accumulated other comprehensive loss
Shareholders’ deficit
Noncontrolling interests
Total deficit
Total liabilities and deficit

Based on: 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).


Accounts Payable
Accounts payable as a percentage of total liabilities and deficit showed a declining trend from March 2020 (10.46%) to December 2021 (6.68%). Thereafter, it rose gradually, peaking around December 2023 at 8.73%, before trending downward again toward March 2025, ending near 7.05%.
Accrued Liabilities
Accrued liabilities experienced a general decline from 15.02% in March 2020 to around 13% in mid-2021. From mid-2021 onward, the ratio increased steadily, reaching a peak of 16.3% in December 2023. The subsequent data indicate some stabilization around mid-15% into early 2025.
Advances and Progress Billings
This category showed a noteworthy increase over the period, beginning at 36.96% in March 2020 and rising consistently to 43.85% by March 2024. Periodic fluctuations occurred but the long-term trend indicates increasing advances and billings as a proportion of total liabilities and deficit.
Short-term Debt and Current Portion of Long-term Debt
The percentage fluctuated significantly across quarters, starting at 3.62% in March 2020, hitting lows near 0.79% in December 2023, and peaking multiple times thereafter. This volatility suggests varying short-term financing activity, with spikes notably in March 2021 and March 2025.
Current Liabilities
Current liabilities as a percentage of total liabilities and deficit displayed an overall increasing trend from 66.05% in March 2020 to a peak of 70.66% in September 2024, followed by a slight decrease towards early 2025. This indicates a growing proportion of current obligations over time.
Deferred Income Taxes
This item remained very low throughout, fluctuating mostly below 1%, showing no significant trend or material impact on total liabilities and deficit.
Accrued Retiree Health Care
The ratio steadily decreased from 3.13% in March 2020 to about 1.37% by March 2025, indicating a reduced burden or improved funding status associated with retiree health care liabilities.
Accrued Pension Plan Liability, Net
A consistent decline was observed, from 11.16% in March 2020 to 3.78% in March 2025, suggesting a significant reduction in pension liabilities relative to total liabilities and deficit.
Other Long-term Liabilities
This item showed slight fluctuations with a gradual rise from under 1% in early 2020 to around 1.89% by mid-2024, before slightly declining towards early 2025, indicating a relatively stable proportion of other long-term obligations.
Long-term Debt, Excluding Current Portion
Long-term debt as a percentage remained elevated between approximately 23.59% and 41%, with a notable spike peaking around 41% in December 2020 and 2021. Afterward, it generally decreased to roughly 29.19% by March 2025, signaling possible debt repayments or refinancing.
Long-term Liabilities
Long-term liabilities displayed a rising trend from 40.49% in March 2020 to more than 54% by December 2020, followed by a decline to 35.89% by March 2025. This pattern aligns with changes in long-term debt and pension obligations over the periods.
Total Liabilities
Total liabilities remained around 106% to 117% of total liabilities and deficit through most periods, with some fluctuations but a slightly decreasing trend toward the end, finishing near 102% in early 2025.
Equity Items (Common Stock, Additional Paid-in Capital, Treasury Stock)
Common stock percentage remained fairly steady around 3.2% to 3.8% throughout. Additional paid-in capital rose consistently from 4.61% to over 12% by early 2025, indicating capital contributions or equity raises. Treasury stock was deeply negative, fluctuating between -38.33% and -20.37%, but improved substantially near the end, suggesting share repurchases reduced or shares reissued.
Retained Earnings
This ratio fell significantly from 34.84% in March 2020 to 9.74% by March 2025, marking a substantial decline in retained earnings relative to total liabilities and deficit, possibly due to losses or dividends paid.
Accumulated Other Comprehensive Loss
This component showed a narrowing of losses from -11.42% to approximately -6.88%, indicating reduction in comprehensive losses over time.
Shareholders’ Deficit and Total Deficit
Shareholders’ deficit deepened from -6.76% in early 2020 to nearly -17.1% by September 2024 but improved sharply to around -2.12% by March 2025. Similarly, total deficit followed this pattern. The notable recovery in early 2025 may reflect capital restructuring or improved financial performance.
Noncontrolling Interests
Noncontrolling interests were consistently minimal and slightly declining, indicating a decreasing role of minority interests in total liabilities and deficit.