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Analysis of Airline Results

Actual operating statistics for the three months ended June 30 in a Continental Airlines quarterly report follow:


Current Year Preceding Year
Revenue passengers carried 946,603 1,044,697
Revenue- passenger-miles (000s)* 549,179 577,071
Scheduled aircraft miles flown 9,472,766 8,595,308
Available seat- miles (000s) 971,028 839,720
Passenger load factor 56.6% ?
Yield per revenue-passenger-mile $ ? $ .0884

• A revenue-passenger-mile is 1 passenger carried 1 mile. For example, 2 passengers carried 800 miles would be 1,600 revenue-passenger-miles.
• Total revenue divided by revenue-passenger-mile.

The president of Continental commented:
“In the second quarter, airline revenues were nearly $64 million, a 25.6% increase compared with the preceding year. Revenue-passenger-miles, however, declined 5%, primarily as a result of weakened economic conditions. Meanwhile, the yield per passenger-mile increased 32% as a result of several fare increases made to counter spiraling costs.”

1. a. Compute the total passenger revenue in the second quarter of the preceding year.
1044697× 577,071= 602,864,342,487

b. Also compute the passenger load factor.
(Revenue- passenger-miles / Available seat- miles) × 100
(577,071/ 839,720) 100 = 68.7 %

2. Compute the yield per revenue-passenger-mile in the current year.
Total passenger revenue = 946603× 549179 = 519,854,488,937
Total passenger revenue generated / rpm
519,854,488,937/ 549,179= 946603

3. Assume that variable costs during the current quarter were 5cents per revenue-passenger mile. Also assume that the yield per revenue-passenger-mile was unaffected by the increase in the load factor. Suppose the passenger load factor had increased from 56.6% to 57.6%;

• Compute the increase in operating income that would have been attained.

1 Answer

4 votes

Third quarter net income of $446 million, or $.73 per diluted share, driven by a $763 million offset of salaries, wages, and benefits expenses related to the receipt of Payroll Support Program (PSP) proceeds under the American Rescue Plan Act of 2021Excluding special items1, third quarter net loss of $135 million, or $.23 loss per diluted shareThird quarter operating revenues of $4.7 billion, down 17.0 percent compared with third quarter 2019Ended third quarter with liquidity2 of $17.0 billion, well in excess of debt outstanding of $11.2 billion

Step-by-step explanation:

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