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Aviation Leaders Report 2026
Evolution &
Opportunity
www. a v i a t i o n n e w s - o n l i n e . c o m www. k p m g . i e / a v i a t i o n
Leaders in Aviation Finance
Our Aviation Finance Team of tax, audit and advisory experts have unrivalled expertise
in aviation finance and aircraft leasing, contact them today.
Tax & Legal
James Kelly
Head of Aviation
E: james.g.kelly@kpmg.ie
Joe O’Mara
Head of Financial Service Tax
E: joe.omara@kpmg.ie
Brian Brennan
Tax Partner
E: brian.brennan@kpmg.ie
Gareth Bryan
Tax Partner
E: gareth.bryan@kpmg.ie
Jed Kelly
Tax Principal
E: jed.kelly@kpmg.ie
Conor McElhinney
Tax Partner
E: conor.mcelhinney@kpmg.ie
Amanda McHugh
Tax Principal
E: amanda.mchugh@kpmg.ie
Kate Newman
Aviation Leaders Report 2026 Evolution & Opport
Leaders in Aviation Finance Our Aviation Finance
CONTENTS 2 Contributors
AIRLINE ECONOMICS RESEARCH Aviation Global Lead
Thomas Baker Chief Executive Officer Aviati
AIRLINE ECONOMICS RESEARCH EVOLUTION & OPPORTU
As well as cost, diversification of funding source
Chapter One: Airlines Tariff turbulence, premium
AIRLINES A ir travel is booming desp
AIRLINES Source: JPMorgan (using IATA Monthly
AIRLINES Source: JPMorgan (using IATA Monthly
AIRLINES Iberia, American Airlines and
AIRLINES Spirit Airlines: A turbulent year insi
AIRLINES “Liberation Day and the US tariff pol
“We haven’t seen tariffs impact consumer demand.
AIRLINES investor willing to take a minori
“There are no more aircraft for sale, so the orde
AIRLINES A brief an
AIRLINES Azul: A clearer path through Chapter 1
AIRLINES is recovering strongly, and despite th
Financial markets responded strongly to L
AIRLINES months of decline-a sign that supply a
AIRLINES rather than current operat
MANUFACTURING Chap
MANUFACTURING T he supply-demand imbalan
MANUFASCouTrUceR: IJNPMGorgan (using IATA Monthly
MANUFACTURING Source: Cirium, analysis by Airlin
“production” after it passes a particular stage
MANUFACTURING 2025 Boeing production (measured by
MANUFACTURING Airbus ended 2025 with a re
“Four years post-Covid, it would fair to expect t
MANUFACTURING longer, contributing to more grou
takeoff thrust at sea-level airports and
MANUFACTURING parts go – new engines, spares, o
Photo credit: Adrien Daste / Safran “The world
Chapter Three: Leasing Clear skies ahead
STRENGTH OF AIRCRAFT LESSORS “The airline marke
LEASING issues, acquiring and distributin
“Global aircraft demand is still strong and comfo
LEASING a pretty good rate. Demand is good. Ove
lease rates since it increases the price of every
LEASING might be willing to pay to make their r
“The [sale-leaseback] market is so competitive ri
LEASING FIG. 15: TOP 30 AIRCRAFT LEASING COMPAN
LEASING FIG. 17: TOP 30 AIRCRAFT LEASING COMPAN
LEASING Larger lessors are able to offer
Foremost is scale. As Barrett states, size real
LEASING this decade, and even up to 2023-4 ther
LEASING Source: BOC Aviation, Cirium FIG. 19:
LEASING Conlon notes that compared to secto
“M&A has a permanent space in the leasing sector.
LEASING bank relationships, we’re tapping the u
model, the one that we utilise at SKY… which focu
Chapter Four: Finance Financing growth
A viation finance has crossed a thresh
FINANCE costs that dominate aviation. The key q
FINANCE FIG. 21: SELECT US AND EUROPEAN AIRLINE
FINANCE shareholder, that understands that s
FINANCE FIG. 23: 2025 AVIATION ISSUANCE AIRLINE
FINANCE and stronger corporate governance, h
FINANCE Source: JPMorgan Source: Boeing
FINANCE ABL Aviation’s standing in this en
“Over the past two years, surplus liquidity in th
FINANCE Rothauser explained. “The challenge tha
FINANCE Source: Airline Economics Research FIG
FINANCE financial sponsor to the other, and to l
FINANCE – with a weighted average age of 4.1 ye
FINANCE enhance risk mitigation and provide
arrangementappearstogoonestepbeyond that to allow
AIRLINE ECONOMICS RESEARCH Outlook for 2026 an
AIRLINE ECONOMICS RESEARCH Kalash Pan
NOTES
NOTES
GROWTH FRONTIERS TOKYO 14-15 April 2026 Palace Ho
DUBLIN GROWTH FRONTIERS 2027 January 2
Navigating Change. Together. k