This report provides a comprehensive analysis of the impact of COVID-19 on the airline industry. It begins with an introduction highlighting the operational challenges faced by airlines due to travel restrictions and border closures, which led to significant financial losses. The main body delves into the specific impacts, including operational function disruptions, such as reduced travel and the grounding of aircraft, financial performance decline due to decreased passenger numbers and cargo transport, job reductions, and the sale of assets. The report also explores the post-COVID-19 impacts and future strategies, such as low demand, the need for cost control, and the potential for using giant planes. Finally, it suggests strategies for future planning, including a focus on customer increment and initiatives for customer care to regain passenger confidence and improve profitability. The report concludes by summarizing the factors that contributed to the financial losses and the solutions to address the adverse situations.