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Research Alert: Luv: Strong Rasm Growth Offsets Fuel Headwinds; Q2 Outlook Cautious

-- CFRA, an independent research provider, has providedwith the following research alert. Analysts at CFRA have summarized their opinion as follows:

LUV reported Q1 adjusted EPS of $0.45 vs. a loss of $0.13 a year ago but below the $0.48 consensus estimate. Total revenue of $7.25B (+12.8%) was below the $7.28B consensus, driven by passenger revenue growth of 13.4% and revenue per available seat mile (RASM) expansion of 11.2%. The company showed cost discipline with lower maintenance expenses (-11.3%) and other operating costs (-1.9%), helping offset fuel headwinds that added $164M in costs. The Q2 EPS guidance midpoint of $0.50 came in below the $0.62 consensus, with management declining to update full-year 2026 EPS guidance from the prior $4.00 target. We think pricing vs. passenger volume bears monitoring as LUV transitions from its 54-year open-seating policy to assigned seating. In our view, cost discipline could help achieve current EPS consensus, but meeting prior guidance may prove difficult. The company maintains balance sheet flexibility with $3.3B in cash, $1.5B credit facility, and $16.5B in unencumbered assets during this transformation.

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