WestJet's Second Quarter Results: Eighteenth Consecutive Quarter of Profitability

Press Release
August 2, 2001
CALGARY, AB -- WestJet Airlines (TSE:WJA) yesterday announced that its net earnings for the second quarter of 2001 rose 11.3% to $8.2 million over the $7.4 million achieved in the same period of 2000.

In the first six months of 2001, the airline's net earnings grew 20.9% to $14.1 million from $11.6 million during the first six months of 2000.

Operating revenue increased this quarter by 40.9% to $112.8 million over $80.1 million from the second quarter last year. Year to date, operating revenue grew 47.0% to $205.1 million, an increase from $139.5 million during the same period in 2000. The airline's diluted earnings per share grew to 18 cents for April to June 2001, up from 17 cents for the second quarter of 2000. Year to date, diluted earnings per share have increased to 30 cents, from 26 cents during the same period last year. As of June 30, 2001, the number of common shares outstanding was 45,990,582, as compared to 42,136,554 on June 30, 2000.

WestJet grew its capacity, measured in available seat miles (ASMs), by 51.8% this quarter to 691,401,288 from 455,514,882. Year to date ASMs increased 58.3% to 1,289,837,640 from 815,031,521. Revenue passenger miles (RPMs) increased 52.5% to 529,276,876 this quarter, from 347,014,809 in the second quarter of 2000. For the first six months of 2001, RPMs increased to 944,849,752 from 608,996,503, up 55.1% from the first two quarters of 2000. WestJet's load factor for the quarter also increased to 76.6% from 76.2% with year to date load factor down slightly to 73.3% from 74.7%.

WestJet decreased its costs per ASM during the second quarter to 14.4 cents, from 14.7 cents in the same period of 2000.

This 2.0% cost reduction this quarter was achieved in the face of a negative impact due to a change in accounting treatment for maintenance expenditures. This, together with the introductory costs of the 737-700 series aircraft, represented 0.4 cents per ASM, which had the effect of reducing earnings by 3 cents per share. With only one 737-700 series aircraft in service in the last month of the quarter, the Company has yet to realize the full impact of cost benefits that these aircraft will bring. WestJet's cost controls were particularly effective during the period in which fuel costs on a unit basis increased 12%.

Yield (revenue per revenue passenger mile) decreased by 7.8% to 21.3 cents from 23.1 cents, as a result of two principle factors. Management estimates approximately half of the decrease in yield was attributed to market stimulation initiatives on its new long-haul routes and a 4.3% increase in stage length, to 438 miles from 420 miles. The remaining portion is attributed to competitive pressures.

Clive Beddoe, WestJet's President, CEO and Executive Chairman, commented this morning: ``We are pleased with our performance throughout the second quarter in the face of a very competitive marketplace. Our investment in future growth during this quarter has caused short-term downward pressure on earnings as a result of start-up costs incurred with respect to our new generation aircraft, simulators, facilities and our Sabre distribution initiative. However, we are extremely pleased with the initial data that is being generated from the operations of our new 737-700 series aircraft. We are experiencing even greater than expected efficiencies on fuel burn and reliability, and as a result, we will be investigating the opportunity to accelerate the retirement of our current 200 series aircraft in favor of replacing them with 700 series aircraft.

``It is particularly pleasing to once again implement a significant capacity increase of 51.8% in this quarter, and to watch it being absorbed by the flying public. We have invested significantly in new market stimulation initiatives focussed on promoting our new longer haul service, while aggressively maintaining the lowest fares in the Canadian industry.

``We remain committed to the successful low fare strategy that has made our customers loyal to WestJet. As we look forward to the remainder of the summer travel season and into the fall and we continue to be confident that WestJet will lead the way in profitability as the lowest cost airline in Canada despite the changing and challenging Canadian airline industry.''

WestJet Airlines serves the 17 Canadian cities of Victoria, Comox, Vancouver, Abbotsford/Fraser Valley, Prince George, Kelowna, Calgary, Edmonton, Grande Prairie, Fort McMurray, Saskatoon, Regina, Winnipeg, Thunder Bay, Hamilton, Ottawa and Moncton. WestJet has a fleet of 23 Boeing 737-200 aircraft and has taken delivery of three next generation 737-700 aircraft. WestJet is publicly traded on the Toronto Stock Exchange under the symbol WJA.

WestJet Airlines Ltd.
Consolidated Financial Statements
June 30, 2001
(Unaudited)

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                           WestJet Airlines Ltd.
                       Consolidated Balance Sheets
                   June 30, 2001 and December 31, 2000
                     (Stated in Thousands of Dollars)
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                                             June 30,  December 31,
                                                2001       2000
                                           (Unaudited)
Assets
 Current assets
   Cash and short-term investments           $ 61,142   $ 79,025
   Accounts receivable                          9,344      6,447
   Prepaid expenses and deposits                9,253      6,099
   Inventory                                    1,009        604
                                             --------------------
                                               80,748     92,175
                                             --------------------

 Capital assets                               292,851    239,320

 Other long-term assets                         5,386      5,677

                                             --------------------
                                             $378,985   $337,172
                                             --------------------
                                             --------------------
Liabilities and Shareholders' Equity
 Current liabilities
   Accounts payable and accrued liabilities  $ 34,437   $ 54,087
   Advance ticket sales                        47,719     18,764
   Non-refundable passenger credits             7,579      6,996
   Current portion of long-term debt (note 4)   9,094      9,336
   Current portion of obligations under
    capital lease (note 5)                      3,132      1,597
                                             --------------------
                                              101,961     90,780

  Long-term debt (note 4)                      45,597     40,953

  Obligations under capital lease (note 5)     15,370      8,519

  Deferred gain on foreign exchange               315          0

  Future income tax                            17,733     15,828
                                             --------------------
                                              180,976    156,080
                                             --------------------
  Shareholders' equity
    Share capital (note 3)                    128,247    125,390
    Retained earnings                          69,762     55,702
                                             --------------------
                                              198,009    181,092
                                             --------------------

                                             $378,985   $337,172
                                             --------------------
                                             --------------------

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                         WestJet Airlines Ltd.
     Consolidated Income, Expenses and Retained Earnings For the
          periods ended June 30, 2001 and 2000
                              (Unaudited)
      (Stated in Thousands of Dollars, Except Per Share Data)
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                                Three months         Six months
                               ended June 30        ended June 30
                              2001      2000       2001       2000
Income
  Passenger revenues     $107,059   $ 75,760   $193,972   $132,318
  Charter and other         5,738      4,309     11,088      7,171
                         ------------------------------------------
                          112,797     80,069    205,060    139,489
                         ------------------------------------------
Expenses
  Passenger services       23,747     14,930     44,593     27,893
  Aircraft fuel            20,698     12,142     39,078     21,831
  Maintenance              19,025     12,926     33,388     23,556
  Amortization              8,010      4,408     14,548      6,697
  Sales and marketing       6,714      5,097     12,374      9,066
  Flight operations         5,166      3,374      9,574      6,139
  General and
   administration           4,617      2,763      8,416      4,400
  Reservations              3,780      2,954      6,709      5,579
  Inflight                  3,000      2,627      5,542      4,732
  Aircraft leasing          2,243      1,600      4,251      2,802
  Employee profit share
   provision (note 6)       2,502      4,206      3,809      5,623
                         ------------------------------------------
                           99,502     67,027    182,282    118,318
                         ------------------------------------------

Earnings from operations   13,295     13,042     22,778     21,171
                         ------------------------------------------
Non-operating income
 (expense)
  Interest income             675        752      1,611      1,401
  Interest expense         (1,201)      (772)    (2,166)    (1,522)
  Gain (loss) on disposal
   of capital assets           43        (11)        89       (262)
  Gain on foreign exchange    307          0        307          0
                         ------------------------------------------
                             (176)       (31)      (159)      (383)
                         ------------------------------------------

Earnings before income
 taxes                     13,119     13,011     22,619     20,788

Income taxes
  Current                   3,673      4,828      6,654      7,097
  Future                    1,224        799      1,905      2,057
                         ------------------------------------------
                            4,897      5,627      8,559      9,154
                         ------------------------------------------

Net earnings                8,222      7,384     14,060     11,634

Retained earnings,
 beginning of period       61,540     29,698     55,702     25,448
                         ------------------------------------------
Retained earnings,
 end of period           $ 69,762   $ 37,082   $ 69,762   $ 37,082
                         ------------------------------------------
                         ------------------------------------------

Number of common shares
 outstanding           45,990,582 42,136,554 45,990,582 42,136,554
Number of stock options
 outstanding            4,090,509  3,806,608  4,090,509  3,806,608

Earnings per share (note 2)
  Basic                  $   0.18   $   0.18   $   0.31   $   0.28
  Diluted                $   0.18   $   0.17   $   0.30   $   0.26

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Operating highlights:

Available seat
 miles           691,401,288 455,514,882 1,289,837,640 815,031,521
Revenue passenger
 miles           529,276,876 347,014,809   944,849,752 608,996,503
Load factor            76.6%       76.2%         73.3%       74.7%
Revenue per
 passenger mile
 (cents)                21.3        23.1          21.7        22.9
Revenue per
 available seat
 miles (cents)          16.3        17.6          15.9        17.1
Cost per
 passenger mile
 (cents)                18.8        19.3          19.3        19.4
Cost per available
 seat mile (cents)      14.4        14.7          14.1        14.5
Fuel consumption
 (litres)         55,795,181  37,102,355   104,276,215  67,204,281
Fuel cost/litre
 (cents)                37.1        32.8          37.5        32.7
Segment passengers 1,161,156     801,648     2,126,734   1,479,766

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                            WestJet Airlines Ltd.
                     Consolidated Statement of Cash Flows
                 For the periods ended June 30, 2001 and 2000
                                 (Unaudited)
                       (Stated in Thousands of Dollars)
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                                Three months           Six months
                                ended June 30        ended June 30
                                2001      2000       2001     2000

Cash flows from (used in):

  Operations
  Net earnings               $  8,222  $  7,384  $ 14,060 $ 11,634
  Items not involving cash:
   (Gain) loss on disposal of
    capital assets                (43)       11       (89)     262
  Realized gain on foreign
    exchange                     (287)        0       (14)       0
  Amortization                  8,010     4,408    14,548    6,697
  Future income tax             1,224       799     1,905    2,057
                              -------------------------------------
  Cash flow from operations    17,126    12,602    30,410   20,650

  Decrease in non-cash
   working capital             10,733    16,943     3,547   16,314
                              -------------------------------------
                               27,859    29,545    33,957   36,964
                              -------------------------------------
  Financing
  Repayment of long-term debt  (2,309)  (2,100)    (4,544)  (3,688)
  Increase in long-term debt    7,350        0      8,946    3,364
  Decrease in obligations
   under capital lease           (521)     (35)      (916)     (67)
  Increase in other long-term
   assets                        (308)    (369)      (509)  (4,545)
  Share issuance costs              0      (23)         0      (23)
  Issuance of common shares       977      625      2,857    1,713
                              -------------------------------------
                                5,189   (1,902)     5,834   (3,246)
                              -------------------------------------
  Investing
  Aircraft additions          (18,270) (13,397)   (37,285) (22,429)
  Aircraft disposals                0        0          0    1,825
  Other capital asset
   additions                  (14,301)  (8,624)   (20,393) (11,492)
  Other capital asset
   disposals                        0        0          4        0
                              -------------------------------------
                              (32,571) (22,021)   (57,674) (32,096)
                              -------------------------------------

Net change in cash                477    5,622    (17,883)   1,622
Cash, beginning of period      60,665   46,740     79,025   50,740
                              -------------------------------------
Cash, end of period          $ 61,142 $ 52,362   $ 61,142 $ 52,362
                              -------------------------------------
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                           WestJet Airlines Ltd.
               Notes to Consolidated Financial Statements
                  Six month period ended June 30, 2001
                                (Unaudited)
             (Tabular Dollar Amounts are Stated in Thousands,
                          Except Per Share Data)
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The interim consolidated financial statements of WestJet Airlines Ltd. (``WestJet'' or ``the Corporation'') have been prepared by management in accordance with accounting principles generally accepted in Canada. The interim consolidated financial statements have been prepared following the same accounting policies and methods of computation as the consolidated financial statements for the fiscal year ended December 31, 2000, except as described below. The disclosures provided below are incremental to those included with the annual consolidated financial statements. The interim consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto in the Corporation's annual report for the year ended December 31, 2000.

1. Financial instruments:

The Corporation has managed its exposure to fluctuations in the lease payments, which are designated in U.S. dollars, for the ten Boeing new generation aircraft leases. In accordance with the aircraft lease agreements, the U.S. dollar amount of the lease payments are fixed based on the value of the 10-year U.S. Swap Rate on the day the aircraft is delivered. WestJet has managed this exposure by entering into Interest Rate Collar and Forward Starting Swap agreements.

Interest Rate Collar agreements on the first two new generation aircraft expired within the collar range, and therefore without any financial effect to the Corporation. As at June 30, 2001 the fair value of the remaining eight contracts, for aircraft to be delivered between July 2001 and December 2002, was a gain of U.S. $4,221,548.

2. Per share amounts:

The Canadian Institute of Chartered Accountants has approved a new standard for the computation, presentation and disclosure of per share amounts. Under the new standard, the treasury stock method is used instead of the imputed earnings method to determine the dilutive effect of stock options and other dilutive instruments. Under the treasury stock method, only ``in the money'' dilutive instruments impact the diluted calculations. In computing diluted net earnings per share, 1,048,470 shares were added to the weighted average number of common shares outstanding during the three months ended June 30, 2001 (2000 - 2,251,739 shares) and 982,618 shares were added to the weighted average number of common shares outstanding during the six months ended June 30, 2001 (2000 - 2,412,549 shares) for the dilutive effect of employee stock options. The new standard has been applied retroactively with the resulting effect of reducing the diluted earnings per share by 1 cent for the six month period ended June 30, 2000.

3. Share capital: 

  (a) Issued:

      -------------------------------------------------------------
                                                      2001
      -------------------------------------------------------------
                                              Number        Amount
      -------------------------------------------------------------

      Common shares:

      Balance, beginning of period           44,998,583   $ 125,390
        Exercise of options                     991,999       2,857
      -------------------------------------------------------------
      Balance, end of period                 45,990,582   $ 128,247
      -------------------------------------------------------------

  (b) Stock Option Plan:

     Changes in the number of options, with their weighted average
      exercise prices, are summarized below:

      -------------------------------------------------------------
                                                    2001
      -------------------------------------------------------------
                                                         Weighted
                                              Number      Average
                                                  of     Exercise
                                             Options        Price
      -------------------------------------------------------------

      Stock options outstanding,
        beginning of period                3,358,121     $   9.64
      Granted                              1,774,997        21.99
      Exercised                             (991,999)        2.88
      Cancelled                              (50,610)       20.48

      -------------------------------------------------------------

      Stock options outstanding,
        end of period                      4,090,509     $  16.51
      -------------------------------------------------------------

      Exercisable, end of period             616,125     $   3.64
      -------------------------------------------------------------


4. Long-term debt:

During the period the Corporation drew an additional $7,244,000 on the new generation flight simulator loan facility. The balance of the term loan of $16,000,000 (December 31, 2000 - $8,756,000) is repayable in monthly installments of $145,000 including interest at 7.125% maturing July 2016. The interest rate of 7.125% has been fixed for a period of two years, after which time the Corporation will have the ability to fix the rate for a period of 1 to 5 years.

5. Leasehold commitments:

The Corporation has entered into operating leases for aircraft, buildings, computer hardware, and software licenses and capital leases relating to computer hardware, vehicles and aircrafts. The payment obligations on a calender - year basis, are as follows:

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                               Capital Leases     Operating Leases
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 July 2001 - December 2001        $     2,284        $      10,728
 2002                                   4,548               20,627
 2003                                   4,429               18,224
 2004                                   4,370               16,224
 2005 and there after                   7,166              115,187
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 Total Lease Payments                  22,797        $     180,990
                                                     --------------

 Less imputed interest at 8.4%         (4,295)
----------------------------------------------

 Net minimum lease payments            18,502

 Current portion of obligation
  under capital lease                  (3,132)
----------------------------------------------

                                  $    15,370
----------------------------------------------

6. Employee profit share: 


The provision for employee profit share is estimated based on actual year-to-date earnings results. The employee profit share amount is discretionary and is to be determined by the Board of Directors based on audited financial results at the completion of the financial year. [JF1] [JF2]

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Contact: 
     WestJet Airlines Ltd.
     Siobhan Vinish (Pronounced Sha-von), 403/444-2615
     Fax: 403/444-2261
     E-mail: svinish@westjet.com
     Website: www.westjet.com