BOEING Earningcall Transcript Of Q2 of 2024


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and Brian West, Boeing's executive vice president and chief financial officer. As a reminder, you can

follow today's broadcast and slide presentation at boeing.com.

Projections,  estimates,  and  goals  included  in  today's  discussion  involves  risks,  including  those

described in our SEC filings and in the forward-looking statement disclaimer at the beginning of the

presentation.  We  also  refer  you  to  the  additional  disclaimers  related  to  the  Spirit  AeroSystems

transaction  at  the  beginning  of  the  presentation  as  well  the  disclosures  relating  to  non-GAAP

measures in our earnings release and presentation. Now, I will turn the call over to Dave Calhoun.

Dave Calhoun -- President and Chief Executive Officer

Thanks,  Matt.  Good  morning  to  all,  and  thanks  for  joining  us.  First,  you  saw  the  news  that  the

company  has  announced  the  appointment  of  Kelly  Ortberg  as  my  successor  commencing  August

8th of this calendar year. As you know, the Board conducted an extensive search process.

It  was  led  by  Steve  Mollenkopf.  I  am  incredibly  grateful  to  the  way  in  which  he  conducted  it,  the

extent to which he conducted it. And I'm extremely confident in their selection of Kelly as the next

leader  for  Boeing.  He's  had  more  than  35  years  of  experience  in  aerospace  and  is  tremendously

respected in the industry.

I  look  forward  to  working  with  him  to  ensure  a  smooth  transition.  I  want  to  focus  my  upfront

comments  on  the  progress  that  we  are  making  on  our  recovery  as  we  strengthen  our  quality

management  systems  and  position  the  company  in  best  possible  way  as  we  move  forward.  Brian

will  cover  the  financials  following  my  remarks.  As  a  company,  we've  been  on  a  multiyear  path  to

strengthen our safety and quality management systems.

We've  stressed  our  commitment  to  transparency  every  step  of  the  way.  The  January  accident

obviously sharpened this focus, leading us to take multiple additional steps to improve the stability of

our operations, including major elements of our supply chain. First, among our actions was to slow

things down and control travel work, allowing our supply chain to catch up and provide the buffer we

need to improve quality and stabilize deliveries going forward. Our second-quarter financial results

reflect the reality of that continuing recovery post the Alaska accident.

We're  committed  to  doing  all  of  the  work  necessary  to  ensure  Boeing  is  the  company  the  world

needed  to  be,  safe  and  predictable.  Over  the  last  seven  months,  we  have  made  meaningful

progress  toward  that  goal.  At  the  end  of  May,  we  provided  our  comprehensive  safety  and  quality

plan to the FAA, which continues to provide strong oversight of the delivery process. The planned

notes are key performance indicators, by which we and our regulators will monitor the health and the

quality of our production system.

These measures include employee proficiency, notice of escapes, supplier shortages, rework hours,

travelers at factory rollout, and ticketing performance. All of these key performance indicators, KPIs,

are established and operationalized across our BCA employee programs and they provide real-time

insight  to  support  stability,  quality,  and  safety.  We  are  seeing  improved  performance  across  the

majority  of  the  metrics  and  remain  confident  in  our  ability  to  meet  these  KPIs  as  we  expand

production.  An  important  element  of  this  plan  is  the  control  limits  we've  established  by  which  the

FAA and more importantly, our own team hold ourselves accountable.

Furthermore,  our  plan  doubles  down  on  four  key  investments;  workforce  training,  simplification  of

manufacturing plan and processes, eliminating defects, and elevating our safety and quality culture.

We  continue  to  seek  feedback  from  our  employees,  from  our  customers,  our  regulators,

policymakers,  shareholders,  and  many  others  as  we  move  forward.  One  of  the  most  important

actions  we  took  was  the  transfer  of  our  rent  in  fuselage  inspection  process  to  Wichita.  On-site

Boeing inspectors at Spirit increased by almost three times, the number that we had before January.

And  defects  we  initially  caught  and  reworked  in  Renton  are  now  caught  and  reworked  in  Wichita.

While  this  dramatically  reduced  the  number  of  clean  fuselages  coming  from  Spirit  in  the  first  few

months,  we  have  seen  steady  improvement  ever  since.  The  improvements  in  quality  have

significantly improved our rent and flow times over that same period. While our focus remains on our

factories to ensure we can meet our customer commitments, we are also making important progress

on our development programs, including the 737-7, the -10, and our 777X.

Most notably, this month, we received type inspection authorization, TIA, for the 777-9 and began

cert  flight  testing  with  FAA  personnel  on  board  the  aircraft.  Our  team  has  put  the  777-9  test  fleet

through  more  than  1,200  flights,  3,500  flight  hours  across  a  wide  range  of  regions  and  climate

condition. And the certification of flight testing will continue validating the airplane safety, reliability

and  performance.  In  addition,  we've  identified  an  engineering  solution  for  the  engine  anti-ICE

system  for  in-production  aircraft  that  will  be  implemented  and  certified  in  2025  to  support  the  first

delivery of our -7 and -10 in MAX family.

A comment on Boeing Defense, Space & Security performance. Clearly, the results this quarter are

disappointing.  Brian  and  I  have  mentioned  before  that  we  expected  the  fixed-price  development

programs  to  remain  bumpy  until  we  complete  the  development  phase  and  transition  to  mature

long-term  franchise  programs.  Based  on  the  lessons  that  we've  learned  in  taking  on  these

fixed-price  development  programs,  we  have  maintained  contracting  discipline  for  all  future

opportunities.

We  remain  cautiously  optimistic  about  the  long-term  prospects  of  our  defense  business,  and  we

believe  we  can  progress  toward  a  more  historical  level  of  performance  over  time.  Finally,  Global

Services  remains  a  bright  spot  and  continues  to  deliver  solid  results.  We  have  a  strong  franchise

and  the  team  remains  dedicated  to  supporting  our  commercial  and  defense  customers.  Before

turning  it  over  to  Brian,  let  me  touch  on  the  recently  announced  agreement  to  acquire  Spirit

AeroSystems.

This is an important shift in strategic direction, and it would course correct as -- made decades ago.

This planned acquisition is a very significant demonstration of our resolve to invest heavily in quality

and safety and to take the additional actions needed to reshape our company. As we have said, we

believe this proposed deal is in in the best interest of the flying public, the best interest of our airline

customers  and  the  employees  of  Spirit  and  Boeing,  and  the  country  more  broadly.  By  bringing  in

critical  manufacturing  work  back  within  our  four  walls,  we  can  unify  our  safety  and  quality

management systems and ensure our engineers mechanics are working together as one team day

in and day out.

I'll close with a comment to our employees. Thank you for all that you do every single day. You care

deeply about our mission, about our company and about each other. Your passion, your resilience,

and commitment are inspiring.

This is a challenging period of time for all of us. There is no doubt, but I am confident, maybe more

confident than I've ever been in our future because of you. And thank you, and Brian, I'll turn it over

to you.

Brian J. West -- Executive Vice President, Finance and Chief Financial Officer

Thanks, Dave, and good morning, everyone. Before jumping into the financial results, let me take a

moment  on  our  planned  acquisition  of  Spirit  AeroSystems.  On  July  1,  we  announced  a  definitive

agreement  to  acquire  Spirit  in  an  all-stock  transaction  worth  approximately  $4.7  billion  with  a  total

enterprise value of approximately $8.3 billion. As our materials indicated, we expect the transaction

to  close  mid-2025,  subject  to  the  satisfaction  of  customary  closing  conditions,  including  regulatory

and  Spirit  shareholder  approvals  as  well  as  the  sale  of  Spirit  operations  related  to  certain  Airbus

commercial work packages.

This  agreement  contemplates  us  acquiring  substantially  all  Boeing-related  commercial  operations

primarily consisting of the Wichita, Kansas, Tulsa, Oklahoma, and Dallas, Texas facilities as well as

other commercial, defense, and aftermarket operations that would further augment our capabilities

and offerings across the portfolio. Regarding the defense programs, we're committed to working with

Spirit, its customers, and the DoD to ensure continuity in order to support these critical missions. We

continue  to  believe  that  this  reintegration  leverages  and  builds  on  our  capabilities,  support  supply

chain  stability,  integrates  critical  manufacturing  and  engineering  workforces  that  allows  for  the

ultimate unification of safety and quality management systems. Fully aligning to the same priorities,

incentives, and -- centered on safety and quality is in the best interest of our customers, the aviation

industry, and all stakeholders, including the flying public.

All of this demonstrates our ongoing commitment to aviation safety, quality, and stability. Turning to

the next page, I'll cover the total company financial performance for the quarter. Revenue was $16.9

billion, primarily reflecting lower commercial delivery volume. The quarter loss per share was $2.90,

reflecting  lower  commercial  delivery  volume  and  losses  of  $1  billion  on  fixed-price  defense

development programs, which I'll get into later.

Free  cash  flow  was  a  usage  of  $4.3  billion  in  the  quarter,  which  was  generally  in  line  with  the

expectations  shared  in  May.  Results  impacted  by  lower  commercial  deliveries  and  unfavorable

working  capital  timing.  Turning  to  the  next  page,  I'll  cover  Boeing  Commercial  Airplanes.  BCA

delivered 92 airplanes in the quarter.

Revenue  was  $6  billion,  and  operating  margin  was  minus  --  11.9%,  primarily  reflecting  lower

deliveries  and  expected  higher  period  costs,  including  R&D.  The  backlog  in  the  quarter  ended  at

$437 billion and includes more than 5,400 airplanes. Last week's Farnborough Airshow continue to

highlight  the  robust  demand  for  our  product  lineup  as  we  announced  orders  and  commitments  for

over 150 airplanes, including nearly 100 widebodies. Now I'll give more color on the key programs.

The 737 program delivered 70 airplanes in the second quarter, including a meaningful step up to 35

in June. July will be more or less in line with June levels despite normal seasonality. On production,

we  gradually  increased  during  the  quarter  and  still  expect  to  be  higher  in  the  second  half,  as  we

move to 38 per month by year-end. We've reactivated the third line in our rented factory and monthly

production improvement from high single digits at the end of the first quarter to roughly 25 in June

and July.

As Dave noted, the factory is currently operating within or near the KPI control limits laid out with the

FAA as part of the safety and quality plan. The factory is operating with all fully inspected fuselages

today and near-term production will continue to be paced by fuselages from Wichita. More broadly

on  the  master  schedule,  we  continue  to  make  adjustments  as  needed  and  manage  supplier  by

supplier based on inventory levels. Our objective remains to keep the supply chain paced ahead of

final assembly to support stability and minimize traveled work.

The quarter ended with approximately 90 737-8s built prior to 2023, the vast majority for customers

in China and India. This is down 20 from last quarter's value, and we expect approximately 10 more

delivered in the month of July. We still expect to deliver most of these airplanes by year-end as we

work  toward  shutting  down  the  shadow  factory.  Regarding  the  -7  and  the  -10  models,  inventory

levels  remained  stable  at  approximately  35  airplanes  and  the  certification  timelines  remain

unchanged.

On the 787, we delivered nine airplanes in the quarter, although the quarter was impacted by lower

production,  seat  delays,  and  other  delivery  timing  items  noted  previously.  We're  starting  to  work

through  these  issues  and  delivered  six  airplanes  in  July.  The  program  produced  below  five  per

month in the quarter as expected and still plans to return to five per month by year-end. We ended

the  quarter  with  around  35  airplanes  of  inventory  built  prior  to  2023  that  required  rework,  which

continues to progress steadily.

We  still  expect  to  finish  the  rework  and  shut  down  the  shadow  factory  by  year-end  with  most  of

these  airplanes  delivering  this  year.  Finally,  on  the  777X  program,  as  Dave  noted,  we  took  a  very

important  step  on  the  certification  timeline  earlier  this  month  as  the  program  obtained  type

inspection authorization and began FAA certification flight testing. We'll continue to follow the lead of

the  FAA  as  we  progress  through  the  certification  process  and  still  expect  first  delivery  in  2025.

Inventory in the quarter grew approximately $800 million in line with recent quarterly trends and will

continue to grow as we move toward entry into service as we've previously contemplated.

Moving  on  to  the  next  page,  Boeing  Defense  &  Space.  BDS  booked  $4  billion  in  orders  during

quarter, including capturing an award from the U.S. Air Force for seven MH-139 helicopters and the

backlog ended at $59 billion. Revenue was $6 billion, down 2%, driven by fixed price development

losses  and  BDS  delivered  28  aircraft  in  the  quarter,  including  the  first  CH-47F  Block  2  Chinook  to

the U.S.

Army.  We  took  a  $1  billion  loss  on  certain  fixed-price  development  contracts  in  the  quarter  and

operating margin was minus 15.2%. In late May, we indicated that margins would take a step back

and  be  negative  due  to  a  couple  of  things.  First,  the  deliberate  slowdown  of  the  Puget  Sound

factories  has  impacted  the  derivative  programs,  specifically,  a  $391  million  loss  on  the  KC-46A

Tanker, as well as margin compression on the profitable P8 program.

Second, we've seen additional fixed price development cost pressures, resulting in additional losses

on  T-7A,  VC-25B,  and  commercial  crew,  primarily  related  to  higher  estimated  engineering  and

manufacturing  costs  and  inefficiencies  associated  with  meeting  certain  technical  requirements.

Given the fixed-price nature of these contracts, we continue to be transparent about impacts as we

work to stabilize and mature these programs. While acknowledging these are disappointing results,

there's  a  complicated  development  programs,  and  we  continue  to  put  milestones  behind  us  and

remain  focused  on  retiring  risk  each  quarter  and  ultimately  delivering  these  mission-critical

commitments to our customers. Stepping back, the game plan to get BDS back to high single-digit

margins in the medium to long term remains unchanged.

The core business remains solid, representing approximately 60% of our revenue and performing in

the mid to high single-digit margin range. The demand for these products continue to be very strong,

supported by the geopolitical threat environment confronting our nation and our allies. And the 25%

of the portfolio primarily comprised of fighter and satellite programs, the quarter again saw improved

margin  trends  as  we  continue  to  make  important  progress  including  delivering  our  eight  F-15EX

aircraft  to  the  U.S.  Air  Force,  which  enabled  the  program  to  achieve  its  initial  operating  capability

milestone in July.

We still expect to return strong historical performance level as we roll to new contracts with tighter

underwriting  standards.  Overall,  the  defense  portfolio  is  well-positioned  for  the  long  term.  There's

strong demand across the customer base, the products are performing well in the field, and we're

confident that our efforts to drive execution and stability will return this business performance levels

that our investors will recognize. Moving on to the next page, Boeing Global Services.

BGS continued to perform well in the second quarter, delivering very strong results across a globally

deployed  team  that  is  focused  on  supporting  its  customers  on  both  the  defense  and  commercial

sides.  They  received  $4  billion  in  orders  and  the  backlog  ended  at  $19  billion.  Revenue  was  $4.9

billion, up 3%, primarily on higher commercial volume. Operating margin was 17.8%, down slightly

compared to last year, but still strong performance.

In  the  quarter,  BGS  secured  an  Apache  performance-based  logistics  contract  from  the  U.S.  Army

and  captured  FliteDeck  Pro  service  contracts  with  Hainan  Airlines  and  Ryanair.  Importantly,  BGS

continued to deliver very strong operating margins for the first half of the year, matching the record

levels from 2023. It's a terrific franchise that's set up for years to come.

The team is focused on profitable, capital-efficient high IP offerings, and we still expect it to grow at

solid  mid-single-digit  revenue  levels  and  throw  off  mid-teen  margins  with  very  high  free  cash  flow

conversion.  Turning  to  the  next  page,  I'll  cover  cash  and  cash  and  debt.  On  cash  and  marketable

securities,  we  ended  the  quarter  at  $12.6  billion,  reflecting  the  $10  billion  issuance  of  new  debt  in

May, partially offset by the use of free cash flow in the quarter. The debt balance increased to $57.9

billion driven by the new debt issuance.

We  continue  to  maintain  access  to  $10  billion  of  revolving  credit  facilities,  all  of  which  remain

undrawn.  The  deliberate  actions  we're  taking  demonstrate  our  commitment  to  improve  safety  and

quality, and we continue to manage the business with a long-term view. We acknowledge the impact

these actions are having on calendar year cash flows. So let me provide some additional context on

near-term expectations.

While  commercial  production  and  deliveries  are  improving,  additional  losses  in  BDS  and  working

capital timing continue to weigh on near-term cash flow. Inventory will remain a near-term headwind

as we prioritize supply chain stability to support future rate increases and advanced payments will

take  time  to  improve  as  we  stabilize  production  and  improve  profitability  of  deliveries  to  our

customers. Given these near-term working capital pressures, third quarter is expected to be another

use  of  cash.  We  expect  these  working  capital  timing  impacts  will  be  --  unwind  as  deliveries  and

production stabilize later this year.

On  the  free  cash  flow  outlook  for  the  year,  we  are  now  expecting  a  larger  use  of  cash  than

previously  forecasted.  As  you  know,  operating  leverage  in  our  business  is  meaningful.  And  as  we

ramp up deliveries, free cash flow will grow. We are deliberately investing today and taking the time

necessary  to  get  it  right  to  ensure  we're  positioned  to  ramp  --  in  a  more  predictable  and  stable

fashion.

We remain committed to managing the balance sheet in a prudent manner with two main objectives:

First, prioritize the investment grade rating; and second, allow the factory and supply chain to reset,

both of which were supported by our decision to acquire Spirit with all stock financing. We'll continue

to  actively  monitor  our  liquidity  levels  and  as  needed,  we'll  supplement  our  liquidity  position  with

these two objectives in mind. We're confident that over time, the business performance and capital

structure  will  return  to  levels  fully  aligned  with  an  investment-grade  profile.  Looking  forward,  we're

taking the time now to ensure that our BCA factories are positioned to ramp production in a stable

fashion for years to come.

We'll  also  continue  make  progress  on  other  important  objectives,  including  shutting  down  the

shadow  factories,  maturing  and  derisking  the  defense  fixed-price  development  programs,  and

building  on  the  continued  strong  results  and  services.  Entering  2025  will  be  in  a  much  stronger

position because of the work we're doing now. As noted in the commercial market outlook published

this  month,  we  continue  to  see  robust  demand,  and  the  fundamentals  are  there  for  the  next  20

years,  where  we  expect  the  global  fleet  to  almost  double  as  nearly  44,000  new  airplanes  are

delivered with about half of those full replacement demand. The commercial and defense markets

we  serve,  along  with  our  product  portfolio  underpin  our  confidence  as  we  manage  the  business

today with a long-term view built on safety, quality, and delivering for our customers.

With that, let's open it up for questions.

Operator

Questions & Answers:



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