Spirit Airlines downgraded to ’CCC’ by S&P on going-concern doubts

Published 14/08/2025, 23:14
© Reuters.

Investing.com -- S&P Global Ratings downgraded Spirit Airlines LLC to ’CCC’ from a higher rating on Thursday, citing "substantial doubt" about the airline’s ability to continue as a going concern.

The rating agency also assigned a negative outlook to the airline, which emerged from bankruptcy protection just five months ago in March 2025 after filing for Chapter 11 in November 2024.

S&P indicated that it sees "specific default scenarios" for Spirit over the next 12 months, including a potential near-term liquidity crisis or violation of financial covenants.

Despite restructuring that reduced its funded debt by about $1 billion and extended maturities beyond 2025, Spirit continues to face significant operational challenges. The airline reported negative free operating cash flow of approximately $459 million in the first half of 2025.

Spirit’s liquidity position has deteriorated to about $680 million as of June 30, 2025, down from approximately $880 million in the previous quarter. This includes $408 million in cash and short-term investments, plus a $275 million undrawn revolver.

Adding to the company’s financial pressure, Spirit may need to pledge additional collateral to renew its credit card processing agreement, which expires December 31, 2025. If not renewed, credit card processors could impose higher cash holdbacks, with potential exposure estimated at about $490 million.

S&P projects a capacity decline of nearly 20% for Spirit in 2025, with negative adjusted EBITDA resulting in a free cash flow deficit exceeding $600 million for the full year. The rating agency estimates total liquidity will fall to about $480 million by year-end, barely above the $450 million covenant requirement on its senior secured notes.

The airline has already reduced capacity by 22% in the first half of 2025 through aircraft sales and reduced off-peak flying. S&P noted that tariff uncertainty and macroeconomic volatility have disproportionately impacted domestic main cabin demand, where Spirit has most of its exposure.

Spirit is implementing measures to strengthen its cash position, including network reconfiguration, pivoting toward premium offerings, and cost reduction strategies including pilot furloughs. The company has completed $250 million in asset sales in the third quarter and is pursuing additional cost-cutting initiatives.

S&P warned it could further lower Spirit’s rating if default appears inevitable within the next six months, but could raise ratings if the airline improves its operating performance and liquidity position enough to remove going-concern qualifications.

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