The numbers don't necessarily relate to SAS alone but to any airline. The reason why I took numbers from the US is that the competitive environment is bigger and it shows the cost break down to arrive at a 7% net profit margin.
Remember that SAS is/was losing money. If you dig out the last annual report from SAS and compare them you can potentially see where SAS go wrong.
If you feel that Lufthansa is a more appropriate comparison, and they made E1 billion profit last year, you can also use those.
