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Why an 80% fuel hedge
did not make earnings predictable.

Research concludedNo trade expressionPublished 30 August 2026

A large hedge ratio sounds like protection from an oil shock. Lufthansa’s disclosures showed why that single number could not support a defensible short across European airlines.

The question

If airlines had hedged most of their fuel, why did higher oil still damage guidance, and could that identify the next vulnerable airline?

What the filings showed

Hedged does not mean fixed.

~80%
Lufthansa said around four-fifths of its 2026 kerosene requirement was covered in May, yet sharply higher kerosene prices still put considerable pressure on costs.
76%
The year-end filing showed the coverage was a mix of crude oil, gas oil and kerosene futures and forwards. These are related to jet fuel, not identical to it.
€409m
The annual report estimated that a 10% kerosene-price rise could still add €409m to 2026 fuel costs after hedging.

The missing variables

A hedge ratio hides the economics that matter.

Public coverage percentages do not fully reveal strikes, maturities, option structures or when protection rolls off. Hedges in crude oil and gas oil also leave basis risk because airline fuel is kerosene, while the fuel bill is paid in dollars and creates a separate FX exposure.

Even perfect fuel-cost information would not determine earnings. Ticket yields, passenger demand, capacity, cargo revenue, route disruption, labour costs and fleet decisions can offset or amplify the oil shock.

Conclusion

The proposed basket short was not defensible.

What survived

A high headline hedge ratio does not remove fuel-price exposure, and the shape of protection matters more than the percentage alone.

What failed

Public disclosures did not provide enough comparable detail to rank airlines reliably before management updated guidance.

What would be needed

Company-by-company hedge structure, fuel sensitivity, FX exposure, capacity, yields and consensus earnings would need to be modelled together.

Research record

Concluded without a trade. The work produced a better fuel-risk framework but not a differentiated pricing view.

Sources

Primary disclosures.

  1. Lufthansa Group — Shareholder information Q1 2026
  2. Lufthansa Group — 2025 annual report, financial risks
  3. Lufthansa Group — Shareholder information Q2 2026

Independent student research for education only; not investment advice.