Personally, I think the answer is probably: Yes, No and
It all depends on exactly what you mean by "money", and what you mean by "gain or lose".
If by "money", you mean "cash" then, as of the end of 2015 (the last complete reporting period), Boeing were still losing money on each individual frame produced (unit production), but gaining money on the program (on a month-month basis), mainly due to factors such as reduced supplier advances, increased customer advances, and reductions in "inventory" (such as sales of early frames that needed lots of rework).
If by "money", you mean "profit" then, again as of the end of 2015, Boeing were still making a profit on each individual frame produced (though entirely due to program accounting allowing excess costs to be deferred) but were still making a program loss (on a month-month basis) due to those deferred costs. They are a very long way from making a profit on the program as a whole (15-20 years, or more, would be my guess, if we include development costs - though I would not be at all surprised if the program never hits break-even).
|Quoting Finn350 (Reply 99):|
That is an average profit of around $35 million per frame. If they didn't believe, they would have to book a reach-forward loss.
I struggle to see how Boeing can possibly genuinely believe that that sort of average profit per frame is even remotely likely now. Given the current list price of ~$250m, average sales prices must currently be ~$140 - $160m, maybe even lower due to the sales pressures from the A330neo and A350. At those prices, Boeing would need to be making an average margin of ~20-25%, which seems unlikely, especially when you factor in the fact that the majority of the current backlog was sold at very significantly lower list prices, and that they are currently only close to break-even on unit production.