THYOR

Representative composite case study

Fleet economics and tax architecture for a private-aviation platform

Private aviation and charter · Founder-led aviation group · FP&A, fleet model, tax review and capital strategy

Composite disclosure

Representative composite based on recurring mandate patterns. Client identities, facts, timing and results are altered or combined for confidentiality and should not be read as a claim about one identifiable client.

Situation

Fleet growth was being considered without aircraft-level economics

SectorPrivate aviation and charterClient contextFounder-led aviation groupMandateFP&A, fleet model, tax review and capital strategy

A charter and aircraft-management business was evaluating additional aircraft and a new operating base. Existing reporting combined owner-managed, charter and private-use economics in ways that obscured cash and margin.

Aircraft availability, maintenance reserves, positioning flights, charter utilisation and owner arrangements created materially different economics by tail. The financing decision could not be supported by aggregate revenue and EBITDA alone.

Constraints

What shaped the work.

  • Maintenance events created uneven cash needs.
  • Aircraft ownership and operating entities crossed jurisdictions.
  • Expansion depended on utilisation assumptions.

Work performed

How the mandate was approached.

  1. 01

    Built aircraft and customer profitability reporting.

  2. 02

    Modelled utilisation, maintenance and financing scenarios.

  3. 03

    Mapped tax and entity questions for specialist review.

  4. 04

    Prepared a staged fleet and base-expansion case.

Deliverables

The working artefacts.

  • Fleet economics model
  • Aircraft profitability pack
  • Maintenance cash schedule
  • Tax issue map
  • Capital-options memorandum

Expertise applied

Connected practices under one lead.

Office of the CFOTax AdvisoryTransactions & Capital

Next step

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