Boeing Co. (BA)

Cash Flow Statement

Difficulty: Beginner

The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company’s 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, 2018		Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014
	Net earnings
	Share-based plans expense
	Depreciation and amortization
	Investment/asset impairment charges, net
	Customer financing valuation expense (benefit)
	(Gain) loss on dispositions, net
	Other charges and credits, net
	Excess tax benefits from share-based payment arrangements
	Non-cash items
	Accounts receivable
	Unbilled receivables
	Advances and progress billings
	Inventories
	Other current assets
	Accounts payable
	Accrued liabilities
	Advances and billings in excess of related costs
	Income taxes receivable, payable and deferred
	Other long-term liabilities
	Pension and other postretirement plans
	Customer financing, net
	Other
	Changes in assets and liabilities
	Adjustments to reconcile net earnings to net cash provided by operating activities
	Net cash provided by operating activities
	Property, plant and equipment additions
	Property, plant and equipment reductions
	Acquisitions, net of cash acquired
	Contributions to investments
	Proceeds from investments
	Purchase of distribution rights
	Other
	Net cash (used) provided by investing activities
	New borrowings
	Debt repayments
	Repayments of distribution rights and other asset financing
	Contributions from noncontrolling interests
	Stock options exercised
	Excess tax benefits from share-based payment arrangements
	Employee taxes on certain share-based payment arrangements
	Common shares repurchased
	Dividends paid
	Other
	Net cash used by financing activities
	Effect of exchange rate changes on cash and cash equivalents
	Net increase (decrease) in cash & cash equivalents, including restricted
	Cash & cash equivalents, including restricted, at beginning of year
	Cash & cash equivalents, including restricted, at end of year
	Restricted cash & cash equivalents, included in Investments
	Cash and cash equivalents at end of year

Based on: 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-12), 10-K (filing date: 2017-02-08), 10-K (filing date: 2016-02-10), 10-K (filing date: 2015-02-12).

Cash flow statement item	Description	The company
Net cash provided 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.’s net cash provided by operating activities increased from 2016 to 2017 and from 2017 to 2018.
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.’s net cash (used) provided by investing activities increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Net cash 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.’s net cash used by financing activities declined from 2016 to 2017 and from 2017 to 2018.

	Boeing Co.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality