WILLIS LEASE FINANCE CORP
WLFCBusiness Summary
Willis Lease Finance Corporation operates in the commercial aviation aftermarket, specifically the leasing and servicing of commercial aircraft and aircraft engines. The industry is driven by two fundamental growth drivers: the number of commercial aircraft and engines in the market, and the proportion of engines that are leased rather than owned by operators. Boeing projects 3.1% annual growth in the global commercial jet fleet, increasing the current fleet to 49,640 aircraft by 2044 1. The Company believes the percentage of leased engines is likely to increase as engine leasing follows the historical growth of aircraft leasing due to the increasing cost of newer engines and the emergence of new niche-focused airlines.
The Company faces intense competition from a number of sources, including aircraft engine and aircraft parts manufacturers, aircraft and aircraft engine lessors, airline and aircraft service and repair companies, and spare parts distributors. Primary competitors named in the filing include AerCap Holdings N.V., Shannon Engine Support Ltd., Pratt & Whitney, Rolls-Royce Partners Finance, Engine Lease Finance Corporation, FTAI Aviation LTD., MTU Aero Engines Holding AG, SMBC Aero Engine Lease B.V., and StandardAero, Inc. The Company distinguishes itself by emphasizing the quality of its portfolio of aircraft engines, supply reliability, and high level of customer service, and has developed an engine pooling arrangement that allows pool members quick access to available spare aircraft engines.
The Company generates revenue primarily through leasing commercial aircraft and aircraft engines under triple-net operating leases, where the lessee is responsible for full lease payments and all expenses associated with use, including maintenance, insurance, and taxes. Revenue is also generated from maintenance reserve revenues, spare parts and equipment sales, interest revenue, gains on sale of leased equipment and financial assets, maintenance services revenue, and other revenue including management fees. Total revenues from the Leasing and Related Operations reportable segment were 94.9% and 95.4% of total consolidated revenue for the years ended December 31, 2025 and 2024, respectively 23.
The Company's Leasing and Related Operations segment focuses on acquiring and leasing commercial aircraft and aircraft engines. As of December 31, 2025, the Company had $2,801.7 million of equipment held in its operating lease portfolio, $139.9 million of notes receivable, $30.6 million of maintenance rights, and $16.6 million of investments in sales-type leases, representing 363 engines, 20 aircraft, one marine vessel and other leased parts and equipment with 69 lessees in 37 countries 45678910. The engine portfolio primarily consists of noise-compliant Stage IV commercial jet engines manufactured by CFMI, General Electric, Pratt & Whitney, Rolls Royce, and International Aero Engines. As of December 31, 2025, approximately 64.8% of on-lease equipment by net book value is leased and operated internationally 11. The Company also manages 116 engines and related equipment for third parties 12.
The Spare Parts Sales segment, managed by wholly-owned subsidiary Willis Aeronautical Services, Inc., primarily engages in the sale of aircraft engine parts and materials through the acquisition or consignment of aircraft and engines. As of December 31, 2025, spare parts inventory had a carrying value of $56.6 million 13. This segment enables the Company to provide end-of-life solutions for surplus aircraft and engines, manage the full life cycle of lease assets, and enhance returns on the engine portfolio.
During 2025, the Company closed several significant capital events. The Company and its subsidiary WEST VIII closed an offering of $596.0 million in aggregate principal amount of fixed rate notes 14. The Company and its subsidiary WEST IX closed an offering of $392.9 million in aggregate principal amount of fixed rate notes 15. The Company paid off both its WEST IV Series A and Series B 2018 term notes payable. In December 2025, the Company entered into a new investment fund partnership with Liberty Mutual Investments to invest up to $600 million in loan and loan-like engine financings 16. The Company also entered into a new investment fund partnership with Blackstone Credit & Insurance to invest in current and next generation aircraft engines, with plans to deploy over $1 billion into target asset types 17. The Company entered into a joint venture with Global Engine Maintenance to build an engine test facility, holding a 70% membership interest 18. The Company sold the entire issued share capital of Bridgend Asset Management Limited to WMES for a total purchase price of $45.0 million, resulting in a gain on sale of business of approximately $43.0 million 1920. The Company also repurchased 30,000 shares of common stock from its Executive Chairman at a price of $126.28 per share 21.
Total revenue for the year ended December 31, 2025 was $730.2 million, compared to $569.2 million for the year ended December 31, 2024, an increase of 28.3% 2223. Net income attributable to common shareholders was $108.1 million for 2025, compared to $104.4 million for 2024 2425. Diluted earnings per common share was $15.39 for 2025, compared to $15.34 for 2024 2627. Adjusted EBITDA was approximately $459.1 million for 2025, compared to $393.7 million for 2024 2829. Net cash provided by operating activities was $283.2 million in 2025 30.
Business Outlook
The Company's primary growth vector is the acquisition and leasing of commercial aircraft and aircraft engines. The Company has committed to purchase new engines in 2026 with an aggregate value of up to $244.5 million 31. The Company is currently committed to purchasing 18 additional new LEAP-1B engines and 28 additional new LEAP-1A engines for an aggregate total of $857.4 million by 2030 32. The Company is also committed to purchasing six PW1133 engines for approximately $104.0 million in 2026 33. The Company has entered into two new investment fund partnerships, one with Liberty Mutual Investments to invest up to $600 million in loan and loan-like engine financings, and one with Blackstone Credit & Insurance to deploy over $1 billion into current and next generation aircraft engines 3435. The Company also entered into a joint venture with Global Engine Maintenance to build an engine test facility in West Palm Beach, Florida.
The Company's growth is also supported by its access to capital markets. In 2025, the Company closed WEST VIII's offering of $596.0 million in aggregate principal amount of fixed rate notes and WEST IX's offering of $392.9 million in aggregate principal amount of fixed rate notes 3637. The Company's revolving credit facility was expanded to $1.0 billion in October 2024, and as of December 31, 2025, $350.0 million was available under this facility 3839. The senior secured warehouse credit facility for WWFL was amended in July 2025 to extend the availability period to May 2027 and the final repayment date to May 2030, and as of December 31, 2025, $417.3 million was available under this facility 4041.The Company's operational outlook includes continued investment in its lease portfolio. Cash flows used in investing activities were $256.4 million for the year ended December 31, 2025, primarily reflecting $524.6 million for the purchase of equipment held for operating lease and $31.1 million for the purchase of property, equipment and furnishings 424344. The Company also continues to invest in its workforce, employing 475 employees worldwide as of December 31, 2025 45.
The Company's capital allocation strategy includes accessing the ABS and other markets to establish term fixed rate debt financing. The Company paid $8.7 million in dividends to common shareholders during the year ended December 31, 2025 46. The Company has a common stock repurchase plan approved in December 2024 allowing for repurchases of up to $60.0 million of the Company's common stock, extended through December 31, 2026 47. At December 31, 2025, approximately $39.6 million was available to purchase shares under the plan 48. The Company also paid $5.7 million in preferred stock dividends during 2025 49.
The Company faces structural headwinds including the risk that the value and lease rates of its engines and aircraft could decline, particularly as host aircraft are retired from service. As of December 31, 2025, engines on-lease with lease terms of 12 months or less and engines off-lease constituted approximately 50% of the Company's assets 50. The Company is also exposed to interest rate risk, with $732.7 million of its borrowings on a variable rate basis at rates tied to one-month term SOFR as of December 31, 2025 51. One-month term SOFR was approximately 3.87% and 4.37% on December 31, 2025 and 2024, respectively 5253. The Company estimates that for every 1% increase or decrease in interest rate, the annual interest expense for its variable rate debt would increase or decrease $4.0 million 54.
Geographic and regulatory constraints are significant. For the year ended December 31, 2025, approximately 69% of the Company's lease rent revenue was generated by leases to foreign customers 55. The largest portion of foreign lease revenues comes from the Asia-Pacific and European regions. The Company is subject to risks from foreign laws that may not be as protective of lessor rights as those in the U.S., and changes in trade policy, tariffs, sanctions, and import/export regulations could have a material adverse effect on the business.
Risk Factors
The Company is exposed to significant credit risk from its customers, with an aggregate of approximately $3.8 million in lease rent and $3.3 million in maintenance reserve payments more than 30 days past due as of December 31, 2025 5657. Customer concentration is a material risk, as one customer accounted for approximately 13% of total lease rent revenue in 2025 and 15% of total receivables as of December 31, 2025 5859. The Company's high level of indebtedness, totaling $2.7 billion as of December 31, 2025, with $732.7 million at variable rates, creates significant interest rate exposure; a 1% increase in interest rates would increase annual interest expense by $4.0 million 606162. The value of the Company's engine portfolio is heavily dependent on the status of host aircraft, and engines on-lease with lease terms of 12 months or less and off-lease engines constituted approximately 50% of assets as of December 31, 2025, increasing remarketing risk 63. The Company also faces risks related to its foreign operations, as approximately 69% of lease rent revenue comes from foreign customers, subjecting it to divergent regulatory requirements and currency devaluation risks 64.
Management Priorities
Management's message emphasizes the Company's position as a leading lessor and servicer of commercial aircraft and aircraft engines, with a principal business objective of building value for shareholders by acquiring and managing assets to provide a return on investment through lease rent, maintenance reserve revenues, and management fees. The strategic priorities emphasized include expanding the lease portfolio through acquisitions and new financing vehicles, as evidenced by the 2025 closings of WEST VIII and WEST IX offerings totaling $988.9 million in fixed rate notes, and the formation of two new investment fund partnerships with Liberty Mutual Investments and Blackstone Credit & Insurance to deploy significant capital into engine financings 65666768. Management also highlights the vertical integration of Willis Aero for spare parts sales and the joint ventures with Mitsui & Co. and CASC to access international markets. The tone is forward-looking, focusing on growth through capital markets access and strategic partnerships, while acknowledging risks related to interest rates, customer concentration, and the global economic environment.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — Industry
- [2] Item 1, Business — Leasing and Related Operations
- [3] Item 1, Business — Leasing and Related Operations
- [4] Item 1, Business — Introduction
- [5] Item 1, Business — Introduction
- [6] Item 1, Business — Introduction
- [7] Item 1, Business — Introduction
- [8] Item 1, Business — Engine Leasing
- [9] Item 1, Business — Engine Leasing
- [10] Item 1, Business — Introduction
- [11] Item 1, Business — Leasing and Related Operations
- [12] Item 1, Business — Introduction
- [13] Item 1, Business — Spare Parts Sales
- [14] Item 1, Business — Financing/Source of Funds
- [15] Item 1, Business — Financing/Source of Funds
- [16] Item 1, Business — Investment Fund Partnerships
- [17] Item 1, Business — Investment Fund Partnerships
- [18] Item 1, Business — Engine Leasing
- [19] Item 7, MD&A — Results of Operations
- [20] Item 7, MD&A — Results of Operations
- [21] Item 5, Market for Registrant's Common Equity
- [22] Item 7, MD&A — Results of Operations
- [23] Item 7, MD&A — Results of Operations
- [24] Item 7, MD&A — Non-GAAP Financial Measures
- [25] Item 7, MD&A — Non-GAAP Financial Measures
- [26] Item 8, Financial Statements — Consolidated Statements of Income
- [27] Item 8, Financial Statements — Consolidated Statements of Income
- [28] Item 7, MD&A — Non-GAAP Financial Measures
- [29] Item 7, MD&A — Non-GAAP Financial Measures
- [30] Item 7, MD&A — Financial Position, Liquidity and Capital Resources
- [31] Item 1A, Risk Factors — Risks Related to Our Orders of New Engines
- [32] Item 7, MD&A — Contractual Obligations and Commitments
- [33] Item 7, MD&A — Contractual Obligations and Commitments
- [34] Item 1, Business — Investment Fund Partnerships
- [35] Item 1, Business — Investment Fund Partnerships
- [36] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [37] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [38] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [39] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [40] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [41] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [42] Item 7, MD&A — Cash Flows Discussion
- [43] Item 7, MD&A — Cash Flows Discussion
- [44] Item 7, MD&A — Cash Flows Discussion
- [45] Item 1, Business — Human Capital Management
- [46] Item 5, Market for Registrant's Common Equity
- [47] Item 5, Market for Registrant's Common Equity
- [48] Item 5, Market for Registrant's Common Equity
- [49] Item 7, MD&A — Preferred Stock Dividends
- [50] Item 1A, Risk Factors — Risks Related to Our Aviation Assets
- [51] Item 7, MD&A — Management of Interest Rate Exposure
- [52] Item 1A, Risk Factors — Risks Related to Our Capital Structure
- [53] Item 1A, Risk Factors — Risks Related to Our Capital Structure
- [54] Item 7A, Quantitative and Qualitative Disclosures About Market Risk
- [55] Item 1A, Risk Factors — Risks Related to Our Foreign Operations
- [56] Item 1A, Risk Factors — Risks Related to Our Business
- [57] Item 1A, Risk Factors — Risks Related to Our Business
- [58] Item 1A, Risk Factors — Risks Related to Our Competition and Corporate Structure
- [59] Item 1, Business — Engine Leasing
- [60] Item 1A, Risk Factors — Risks Related to Our Capital Structure
- [61] Item 7, MD&A — Management of Interest Rate Exposure
- [62] Item 7A, Quantitative and Qualitative Disclosures About Market Risk
- [63] Item 1A, Risk Factors — Risks Related to Our Aviation Assets
- [64] Item 1A, Risk Factors — Risks Related to Our Foreign Operations
- [65] Item 1, Business — Financing/Source of Funds
- [66] Item 1, Business — Financing/Source of Funds
- [67] Item 1, Business — Investment Fund Partnerships
- [68] Item 1, Business — Investment Fund Partnerships
- [69] Item 8, Financial Statements — Consolidated Statements of Income
- [70] Item 8, Financial Statements — Consolidated Statements of Income
- [71] Item 8, Financial Statements — Consolidated Statements of Income
- [72] Item 8, Financial Statements — Consolidated Statements of Income
- [73] Item 8, Financial Statements — Consolidated Statements of Income
- [74] Item 8, Financial Statements — Consolidated Statements of Income
- [75] Item 8, Financial Statements — Consolidated Statements of Income
- [76] Item 8, Financial Statements — Consolidated Statements of Income
- [77] Item 7, MD&A — Results of Operations
- [78] Item 7, MD&A — Results of Operations
- [79] Item 7, MD&A — Results of Operations
- [80] Item 7, MD&A — Results of Operations
- [81] Item 8, Financial Statements — Consolidated Statements of Income
- [82] Item 8, Financial Statements — Consolidated Statements of Income
- [83] Item 7, MD&A — Results of Operations
- [84] Item 7, MD&A — Results of Operations
- [85] Item 8, Financial Statements — Consolidated Statements of Income
- [86] Item 8, Financial Statements — Consolidated Statements of Income
- [87] Item 7, MD&A — Results of Operations
- [88] Item 7, MD&A — Results of Operations
- [89] Item 7, MD&A — Non-GAAP Financial Measures
- [90] Item 7, MD&A — Non-GAAP Financial Measures
- [91] Item 7, MD&A — Financial Position, Liquidity and Capital Resources
- [92] Item 7, MD&A — Debt Obligations and Covenant Compliance
- [93] Item 1, Business — Leasing and Related Operations
- [94] Item 7, MD&A — Results of Operations
- [95] Item 7, MD&A — Results of Operations
Analysis on 6/9/2026