7. Revenue

The following table disaggregates revenue by service type and the timing of when these services are provided to the member or customer:

 

Year Ended December 31,

 

2025

 

 

2024

 

Services transferred at a point in time:

 

 

 

 

 

Flights

$

353,867

 

 

$

308,283

 

Aircraft management services

 

2,101

 

 

 

1,942

 

Services transferred over time:

 

 

 

 

 

Memberships

 

132

 

 

 

4,005

 

MRO

 

10,623

 

 

 

7,166

 

Fractional ownership purchase price

 

9,154

 

 

 

5,877

 

$

375,877

 

 

$

327,274

 

Transaction Price

The transaction prices for each of the primary revenue streams are as follows:

Jet Club Membership and Charter – Membership fees (less credits issued), and flight related charges based on trips flown
MRO – Time and materials incurred for services performed
Fractional Ownership – The portion of fractional interest purchase price (less credits issued) allocated to revenue, and flight related charges based on trips flown
Aircraft Management Services – Fixed monthly management fees charged to third-party aircraft owners.

The following table provide a rollforward of deferred revenue:

 

 

Amount

 

Balance as of December 31, 2024

 

$

149,517

 

Revenue recognized

 

 

(281,521

)

Revenue deferred

 

 

294,323

 

Balance as of December 31, 2025

 

$

162,319

 

 

 

The increase in deferred revenue at December 31, 2025 compared to December 31, 2024 is due to increased customer billings for services relating to timing of satisfaction of the Company’s performance obligations.

Historical Timeline

Fiscal YearFiled
2025Mar 5, 2026Showing above
2024Mar 24, 2025
2023May 1, 2024

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.