Opinion ID: 3045474
Heading Depth: 2
Heading Rank: 3

Heading: Contacts with Colorado

Text: Although Pilatus itself8 is not registered to do business in Colorado, it conducts nearly $200 million9 in annual business there in transactions with PilBAL, its wholly-owned, Coloradobased subsidiary, which it founded specifically to provide “completions, marketing, sales, and service for Pilatus aircraft in North and South America.” App. at 83. Pilatus’s relationship with Colorado is highly profitable, and in 2005 and 2006, 7 There is some confusion in the record as to whether four or seven PC-12s are registered in Pennsylvania, but the parties seem to believe that seven is the correct number. The outcome of this appeal does not depend on four or seven being the correct number. 8 Because appellants have not pleaded sufficient facts to support a finding to the contrary, we treat Pilatus and PilBAL as distinct corporate entities. 9 According to Pilatus’s Annual Report, PilBAL grossed just over 245 million Swiss francs in each of 2005 and 2006, which converted to nearly $200 million per year based on the conversion rates listed in the report for those years. 10 approximately half of Pilatus’s revenue originated with PilBAL. According to Pilatus’s Annual Report, PilBAL, “[a]s in past years . . . made the biggest contribution to the total annual sales figures” of the company, selling 61 PC-12s, or over two-thirds of the 90 such aircraft sold in 2006, while at the same time receiving a record number of orders for new aircraft as well. Id. at 105. Of the 61 aircraft PilBAL sold, 54 were sold in the United States. The report indicates that more than 430 of the 600-plus PC-12s in operation worldwide had been completed10 and delivered in the United States, and that PilBAL’s gross sales had amounted to 53.1% of Pilatus’s overall gross sales in 2005 and 43% in 2006.