SRSEC Reporting Desk

Aerospace & Defense › Disclosure examples

Aerospace & Defense: Earnings per share (ASC 260)

Note: ASC 260 disclosures, including securities excluded from diluted EPS because they were antidilutive.
BOEING CO (BA, BA-PA) · Form 10-K for period ended 2025-12-31 · filed 2026-01-30 · Section: Note 5 – Earnings Per Share

The following table represents potential common shares that were not included in the computation of Diluted earnings/(loss) per share. Potential common shares from performance restricted stock units, restricted stock units and stock options were not included because their effect was antidilutive based on their strike price or the performance condition was not met. Potential common shares from Mandatory convertible preferred stock and Exchangeable Notes were not included because their effect was antidilutive based on the application of the if-converted method.

(Shares in millions)
Years ended December 31,202520242023
Performance restricted stock units0.50.7
Restricted stock units0.10.5
Stock options0.80.80.8
Mandatory convertible preferred stock33.8
Exchangeable Notes0.1

In addition, potential common shares of 11.6 million and 5.7 million for the years ended December 31, 2024 and 2023, were excluded from the computation of Diluted earnings/(loss) per share, because the effect would have been antidilutive as a result of incurring a net loss in those periods.

Note 6 – Income Taxes

The components of Earnings/(loss) before income taxes were:

Verbatim excerpt (175 words), formatting simplified. View full filing on EDGAR →

See all Earnings per share (ASC 260) examples →

Templates & resources

Listed alphabetically by provider. Listings are not endorsements; no provider pays for placement. All templates & resources