Publications

Transportation and logistics industry supplement to the IFRS 15,'Revenue from contracts with customers'

The transportation and logistics industry includes entities associated with shipping, railways, airlines, trucking and logistics, and cruise lines. Customers generally pay a fee for the movement of cargo or passengers between two or more specified points. Customer incentives are limited and primarily arise from volume discounts, or airlines’ customer loyalty programmes, where awards are earned based on mileage flown and can be redeemed for a variety of products or services.

Intersections: Fourth-quarter 2015 transportation & logistics industry mergers and acquisitions analysis

Intersections is PwC's quarterly analysis of merger and acquisition (M&A) activity in the global transportation & logistics sector. It provides an overview of the most recent M&A results and our expectations for future deal activity. Deal volume in 2015 decreased marginally by 3 percent to 224 deals (from 231 deals in 2014), while deal value increased by nearly double to $172.7 billion (from $87 billion in 2014).

2016 Commercial Transportation Trends

On the surface, the commercial freight transportation and logistics industry looked calm in 2015. The sector moved sideways financially; average earnings were flat. The U.S. Department of Transportation’s Transportation Services Index, which measures industry output, rose only a couple of points. The biggest headline for the sector came early in the year with the resolution of the painful, but not disastrous, U.S. West Coast port labor dispute in February.

Intersections: Third-quarter 2015 transportation & logistics industry mergers and acquisitions analysis

Intersections is PwC's quarterly analysis of merger and acquisition (M&A) activity in the global transportation & logistics sector. It provides an overview of the most recent M&A results and our expectations for future deal activity. Despite a decline in deal volume in 3Q15 compared to the previous quarter, average deal value has continued to increase in each of the last four quarters. As a result, both total deal value and average deal value for the year-to-date are up over 40% and 50% respectively compared to the prior period.

Contact us

Julian Smith
Global transportation & logistics leader
Tel: +62 21 5212901
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Peter Kauschke
Global transportation & logistics director
Tel: +49 211 981 2167
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Jørgen Juul Andersen
Global transportation & logistics tax leader
Tel: +45 3945 9434
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Dr. Bernd Roese
Global transportation & logistics assurance leader
Tel: +49 69 9585 1162
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Michael Burns
Global transportation & logistics advisory leader
Tel: +44(0)20 780 44438
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