Spreadsheet For Expenses 32615 | Custom Profit And Loss Report Sample 0

Partial file snippet.

Sheet 1: Table of Contents

	
	
	
	
	
	
	
	
		

		

		

		

		

		
 
		
		

	
	
		 P&L Job #:  / Date Created: 
		

		

		

		

		

	
	
		Custom P&L Report
		

		

		

		

		

	
	
		SAMPLE Custom P&L Report
		

		

		

		

		

	
	
		Data for End of 2017 & 2016
		

		

		

		

		

		

	
	
		

		

		

		
 
		
		

		

		

	
	
		Table of Contents
		

		1
		

		

		

	
	
		Summary
		

		2
		

		

		

	
	
		Revenue
		

		3
		

		

		

	
	
		Departmental Expenses
		

		4
		

		

		

	
	
		Undistrib Operating Expenses
		

		5
		

		

		

	
	
		Selected Fixed Charges
		

		6
		

		

		

		

	
	
		Participation Report
		

		7
		

		

		

		

	
	
		Definitions
		

		8
		

		

		

		

	
	
		Help
		

		9
		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

	
	
		735 East Main Street, Hendersonville, TN 37075 USA
		

		

		Blue Fin Building, 110 Southwark Street, London SE1 0TA
		

		

		

	
	
		T : +1 615 824 8664
		

		

		T : +44 (0)20 7922 1930
		

		

		

	
	
		P&L@str.com     www.str.com
		

		

		hoteltrends@str.com     www.str.com
		

		

		

	
	
		

		

		

		

		

		

		

	
	
		The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".
		

		

	
	
		

		

		

		

		

		

		

	



Sheet 2: Summary

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		2017
		

		Props:
		

		

		

		2016
		

		Props:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		Rooms:
		

		

		

		

		Rooms:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		Occupancy:
		

		

		

		

		Occupancy:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		ADR:
		

		

		

		

		ADR:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		RevPAR:
		

		

		

		

		RevPAR:
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		TrevPAR:
		

		

		

		

		TrevPAR:
		

		

		

		

		

		

		

	
	
		

		2018 Custom P&L Report
		

		

		

		GOPPAR:
		

		

		

		

		GOPPAR:
		

		

		

		

		

		

		

	
	
		

		Summary
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Currency:
		USD
		2017
		2016
		Variance %
		
	
		

		

		

		

		Ratio to Sales 1
		Amount Per Available Room
		Amount Per Occupied Room Night
		Ratio to Sales 1
		Amount Per Available Room
		Amount Per Occupied Room Night
		Amount Per Available Room
		Amount Per Occupied Room Night
		
	
		

		REVENUE
		

		

		%
		$
		$
		%
		$
		$
		%
		%
		
	
		

		Rooms
		

		

		 64.2 
		%
		 $50,949 
		

		 $183.10 
		

		63.6
		%
		 $47,759 
		

		 $173.26 
		

		 6.7 
		%
		 5.7 
		%
	
	
		

		Food
		 17.4 
		

		 13,835 
		

		 49.72 
		

		 18.0 
		

		 13,509 
		

		 49.01 
		

		 2.4 
		

		 1.4 
		

	
	
		

		Beverage
		 5.6 
		

		 4,461 
		

		 16.03 
		

		 5.7 
		

		 4,277 
		

		 15.52 
		

		 4.3 
		

		 3.3 
		

	
	
		

		Other Food & Beverage
		 4.3 
		

		 3,403 
		

		 12.23 
		

		 4.3 
		

		 3,193 
		

		 11.58 
		

		 6.6 
		

		 5.6 
		

	
	
		

		Other Operated Departments
		 6.0 
		

		 4,739 
		

		 17.03 
		

		 6.0 
		

		 4,503 
		

		 16.33 
		

		 5.2 
		

		 4.3 
		

	
	
		

		Miscellaneous Income
		 2.5 
		

		 2,017 
		

		 7.20 
		

		 2.5 
		

		 1,849 
		

		 6.70 
		

		 9.1 
		

		 7.5 
		

	
	
		

		      TOTAL REVENUE
		 100.0 
		%
		 $79,404 
		

		 $285.37 
		

		100.0
		%
		 $75,090 
		

		 $272.41 
		

		 5.7 
		%
		 4.8 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		DEPARTMENTAL EXPENSES 
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Rooms
		 26.0 
		%
		 $13,233 
		

		 $47.56 
		

		26.6
		%
		 $12,720 
		

		 $46.15 
		

		 4.0 
		%
		 3.1 
		%
	
	
		

		Food & Beverage
		 73.6 
		

		 15,981 
		

		 57.43 
		

		75.2
		

		 15,784 
		

		 57.26 
		

		 1.2 
		

		 0.3 
		

	
	
		

		Other Operated Departments
		 67.0 
		

		 3,175 
		

		 11.41 
		

		 66.5 
		

		 2,996 
		

		 10.87 
		

		 6.0 
		

		 5.0 
		

	
	
		

		      TOTAL DEPARTMENTAL EXPENSES
		 40.8 
		%
		 $32,389 
		

		 $116.40 
		

		 41.9 
		%
		 $31,499 
		

		 $114.27 
		

		 2.8 
		%
		 1.9 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		DEPARTMENTAL PROFITS
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Rooms
		 74.0 
		%
		 $37,716 
		

		 $135.55 
		

		73.4
		%
		 $35,039 
		

		 $127.11 
		

		 7.6 
		%
		 6.6 
		%
	
	
		

		Food & Beverage
		 26.4 
		

		 5,719 
		

		 20.55 
		

		 24.8 
		

		 5,196 
		

		 18.85 
		

		 10.1 
		

		 9.0 
		

	
	
		

		Other Operated Departments
		 33.0 
		

		 1,564 
		

		 5.62 
		

		 33.5 
		

		 1,507 
		

		 5.47 
		

		 3.8 
		

		 2.7 
		

	
	
		

		      TOTAL DEPARTMENTAL PROFITS
		 59.2 
		%
		 $47,015 
		

		 $168.97 
		

		 58.1 
		%
		 $43,591 
		

		 $158.14 
		

		 7.9 
		%
		 6.8 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		UNDISTRIBUTED OPERATING EXPENSES
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Administrative & General
		 8.0 
		%
		 6,336 
		

		 22.77 
		

		 8.3 
		%
		 6,257 
		

		 22.70 
		

		 1.3 
		%
		 0.3 
		%
	
	
		

		Information & Telecommunications Systems
		

		

		 1.2 
		

		 946 
		

		 3.40 
		

		 1.0 
		

		 777 
		

		 2.82 
		

		 21.7 
		

		 20.6 
		

	
	
		

		Marketing (excluding Franchise Fees)
		 5.7 
		

		 4,531 
		

		 16.28 
		

		 5.8 
		

		 4,363 
		

		 15.83 
		

		 3.8 
		

		 2.8 
		

	
	
		

		Franchise Fees (royalty and marketing)
		 1.8 
		

		 1,451 
		

		 5.22 
		

		 1.8 
		

		 1,355 
		

		 4.92 
		

		 7.1 
		

		 6.1 
		

	
	
		

		Utility Costs
		 3.0 
		

		 2,345 
		

		 8.43 
		

		 3.4 
		

		 2,523 
		

		 9.15 
		

		 (7.0)
		

		 (7.9)
		

	
	
		

		Property Operation & Maintenance
		 4.7 
		

		 3,700 
		

		 13.30 
		

		 4.8 
		

		 3,637 
		

		 13.19 
		

		 1.7 
		

		 0.8 
		

	
	
		

		      TOTAL UNDISTRIBUTED OPERATING EXPENSES
		 24.3 
		

		 $19,309 
		

		 $69.39 
		

		 25.2 
		%
		 $18,913 
		

		 $68.61 
		

		 2.1 
		%
		 1.1 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		GROSS OPERATING PROFIT
		

		

		 34.9 
		%
		 $27,706 
		

		 $99.57 
		

		 32.9 
		%
		 $24,678 
		

		 $89.53 
		

		 12.3 
		%
		 11.2 
		%
	
	
		

		Base Management Fees
		 2.7 
		

		 $2,148 
		

		 $7.72 
		

		2.6
		

		 $1,960 
		

		 $7.11 
		

		 9.6 
		

		 8.6 
		

	
	
		

		Incentive Management Fees
		 0.6 
		

		 445 
		

		 1.60 
		

		 0.4 
		

		 331 
		

		 1.20 
		

		 34.5 
		

		 33.3 
		

	
	
		

		INCOME BEFORE FIXED CHARGES
		

		

		 31.6 
		%
		 $25,113 
		

		 $90.25 
		

		29.8
		%
		 $22,387 
		

		 $81.21 
		

		 12.2 
		%
		 11.1 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		SELECTED FIXED CHARGES
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Non-Operating Income
		 0.1 
		%
		 $560 
		

		 $2.16 
		

		0.0
		%
		 $486 
		

		 $2.14 
		

		 15.1 
		%
		 0.9 
		%
	
	
		

		Rent
		

		

		 2.7 
		

		 $2,164 
		

		 $7.78 
		

		2.1
		

		 $1,593 
		

		 $5.78 
		

		 35.8 
		

		 34.6 
		

	
	
		

		Property Taxes
		 2.2 
		

		 1,747 
		

		 6.28 
		

		 2.1 
		

		 1,554 
		

		 5.64 
		

		 12.4 
		

		 11.3 
		

	
	
		

		Insurance
		 1.1 
		

		 852 
		

		 3.06 
		

		1.3
		

		 967 
		

		 3.51 
		

		 (11.9)
		

		 (12.8)
		

	
	
		

		EBITDA
		 25.5 
		%
		 $20,287 
		

		 $72.91 
		

		24.3
		%
		 $18,242 
		

		 $66.18 
		

		 11.2 
		%
		 10.2 
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Reserve For Capital Replacement
		 2.3 
		

		 1,843 
		

		 6.62 
		

		 2.4 
		

		 1,783 
		

		 6.47 
		

		 3.4 
		

		 2.3 
		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		SUPPLEMENTAL PAYROLL ANALYSIS 3
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Rooms
		 16.7 
		%
		 $8,518 
		

		 $30.61 
		

		17.3
		%
		 $8,268 
		

		 $30.00 
		

		 3.0 
		%
		 2.0 
		%
	
	
		

		Food and Beverage
		 48.0 
		

		 13,811 
		

		 50.12 
		

		 48.5 
		

		 13,840 
		

		 50.37 
		

		 (0.2)
		

		 (0.5)
		

	
	
		

		Other Operated Departments
		 46.1 
		

		 5,679 
		

		 20.96 
		

		131.7
		

		 16,148 
		

		 59.11 
		

		 (64.8)
		

		 (64.5)
		

	
	
		

		Administrative & General
		 4.1 
		

		 3,307 
		

		 11.90 
		

		 4.3 
		

		 3,290 
		

		 11.95 
		

		 0.5 
		

		 (0.4)
		

	
	
		

		Information & Telecommunications
		

		

		 0.5 
		

		 531 
		

		 1.90 
		

		 0.5 
		

		 502 
		

		 1.76 
		

		 5.9 
		

		 8.0 
		

	
	
		

		Marketing
		 2.9 
		

		 2,652 
		

		 9.61 
		

		 2.9 
		

		 2,511 
		

		 9.11 
		

		 5.6 
		

		 5.5 
		

	
	
		

		Property Operations & Maintenance
		 2.5 
		

		 2,018 
		

		 7.26 
		

		 2.6 
		

		 1,960 
		

		 7.12 
		

		 3.0 
		

		 2.0 
		

	
	
		

		      TOTAL LABOR COSTS
		 35.9 
		%
		 $28,526 
		

		 $102.52 
		

		 41.7 
		%
		 $31,330 
		

		 $113.68 
		

		 (8.9)
		%
		 (9.8)
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		SUPPLEMENTAL FOOD & BEVERAGE INFORMATION 3
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Cost of Food Sales
		 23.4 
		%
		 $4,337 
		

		 $15.64 
		

		24.0
		%
		 $4,593 
		

		 $16.68 
		

		 (5.6)
		%
		 (6.2)
		%
	
	
		

		Cost of Beverage Sales
		 21.5 
		

		 1,332 
		

		 4.84 
		

		 22.4 
		

		 1,424 
		

		 5.19 
		

		 (6.5)
		

		 (6.7)
		

	
	
		

		      Total Cost of F&B Sales
		 19.1 
		%
		 $5,523 
		

		 $19.97 
		

		19.9
		%
		 $5,979 
		

		 $21.71 
		

		 (7.6)
		%
		 (8.0)
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		      Food & Beverage Labor
		 48.0 
		%
		 $13,811 
		

		 $50.12 
		

		48.5
		%
		 $13,840 
		

		 $50.37 
		

		 (0.2)
		%
		 (0.5)
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		      Food & Beverage Other Expenses
		 6.8 
		%
		 $1,926 
		

		 $6.94 
		

		7.4
		%
		 $1,998 
		

		 $7.22 
		

		 (3.6)
		%
		 (3.9)
		%
	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		1    Ratio to Sales for departmental expenses and profits are based on their respective departmental revenues. All other expense ratios are based on total revenue.
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		2    EBITDA does not include Depreciation and Amortization, Interest, nor Income Taxes
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		3    Labor and Costs of Sales are included in expenses. Amounts shown here are for additional detail only. Not all participants provide detailed data on payroll and F&B costs; therefore, the following supplemental analyses
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		      provide the ratios for only these hotels in the samples that reported detailed information. Consequently, the amounts may not tie to the departmental figures provided.
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Please note for summary tab:
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Totals may not add due to rounding
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Ratio to sales based on Total Revenue, except Departmental Expenses
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Per Available Room based on total total number of hotel rooms
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Per Occupied Room Night based on total number of occupied rooms 
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		The information contained in this report is based upon independent surveys and research from sources considered reliable. However, no representation is made as to its completeness or accuracy. THE INFORMATION IS PROVIDED AS-IS. This information shall not be construed as either a recommendation by STR of any industry standard or as legal, investment, or tax advice.
		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".
		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	

 




Sheet 3: Revenue

	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		

		

		

		

		Please note for detailed tabs:
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		Ratio to sales based on Total Revenue of only those hotels that reported each line item, respectively
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		Totals may not add up due to each line item being based on different totals
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		Blank cells indicate insufficient data to report
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		2018 Custom P&L Report
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Revenue Detail
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Currency:
		USD
		2017
		2016
		Variance %
		

		

		

	
	
		

		

		

		

		Ratio to Sales 1
		Amount Per Available Room
		Amount Per Occupied Room Night
		Ratio to Sales 1
		Amount Per Available Room
		Amount Per Occupied Room Night
		Amount Per Available Room
		Amount Per Occupied Room Night
		

		

		

	
	
		

		REVENUE
		

		

		%
		$
		$
		%
		$
		$
		%
		%
		

		

		

	
	
		

		Rooms
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Transient Revenue
		41.3
		%
		 $41,738 
		

		 $150.26 
		

		40.7
		%
		 $39,984 
		

		 $148.29 
		

		 4.4 
		%
		 1.3 
		%
		

		

		

	
	
		

		Group Revenue
		 16.4 
		

		 17,386 
		

		 62.98 
		

		 16.0 
		

		 16,242 
		

		 60.41 
		

		 7.0 
		

		 4.3 
		

		

		

		

	
	
		

		Rooms Other
		 5.2 
		

		 4,369 
		

		 15.65 
		

		 4.5 
		

		 3,773 
		

		 14.07 
		

		 15.8 
		

		 11.2 
		

		

		

		

	
	
		

		Service Charges
		 0.2 
		

		 417 
		

		 1.46 
		

		 0.4 
		

		 640 
		

		 2.19 
		

		 (34.8)
		

		 (33.3)
		

		

		

		

	
	
		

		Food
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Venues
		 8.3 
		

		 8,543 
		

		 30.79 
		

		 8.8 
		

		 8,973 
		

		 33.25 
		

		 (4.8)
		

		 (7.4)
		

		

		

		

	
	
		

		In-Room Dining
		 1.1 
		

		 1,307 
		

		 4.74 
		

		 1.2 
		

		 1,319 
		

		 4.86 
		

		 (0.9)
		

		 (2.5)
		

		

		

		

	
	
		

		Banquet/Catering
		 10.0 
		

		 11,091 
		

		 40.22 
		

		 10.4 
		

		 11,420 
		

		 42.33 
		

		 (2.9)
		

		 (5.0)
		

		

		

		

	
	
		

		Mini Bar
		 0.2 
		

		 416 
		

		 1.52 
		

		 0.2 
		

		 348 
		

		 1.25 
		

		 19.5 
		

		 21.6 
		

		

		

		

	
	
		

		Other
		 1.0 
		

		 952 
		

		 3.47 
		

		 0.9 
		

		 918 
		

		 3.50 
		

		 3.7 
		

		 (0.9)
		

		

		

		

	
	
		

		Beverage
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Venues
		 3.9 
		

		 4,045 
		

		 14.58 
		

		 4.2 
		

		 4,285 
		

		 15.78 
		

		 (5.6)
		

		 (7.6)
		

		

		

		

	
	
		

		In-Room Dining
		 0.2 
		

		 197 
		

		 0.70 
		

		 0.2 
		

		 204 
		

		 0.73 
		

		 (3.7)
		

		 (4.1)
		

		

		

		

	
	
		

		Banquet/Catering
		 2.1 
		

		 2,508 
		

		 8.94 
		

		 2.2 
		

		 2,604 
		

		 9.52 
		

		 (3.7)
		

		 (6.1)
		

		

		

		

	
	
		

		Mini Bar
		 0.2 
		

		 346 
		

		 1.29 
		

		 0.2 
		

		 343 
		

		 1.27 
		

		 0.9 
		

		 1.6 
		

		

		

		

	
	
		

		Other
		 -   
		

		 (3)
		

		 (0.01)
		

		 -   
		

		 (9)
		

		 (0.03)
		

		 (61.9)
		

		 (66.7)
		

		

		

		

	
	
		

		Other F&B Revenue
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Meeting Room Rental
		 1.3 
		

		 1,315 
		

		 4.73 
		

		 1.2 
		

		 1,220 
		

		 4.47 
		

		 7.8 
		

		 5.8 
		

		

		

		

	
	
		

		Audiovisual
		 1.1 
		

		 1,213 
		

		 4.43 
		

		 1.0 
		

		 1,223 
		

		 4.58 
		

		 (0.8)
		

		 (3.3)
		

		

		

		

	
	
		

		Service Charges
		 2.6 
		

		 2,703 
		

		 9.77 
		

		 2.7 
		

		 2,808 
		

		 10.45 
		

		 (3.7)
		

		 (6.5)
		

		

		

		

	
	
		

		Other
		

		

		 0.5 
		

		 541 
		

		 1.96 
		

		 0.6 
		

		 664 
		

		 2.48 
		

		 (18.6)
		

		 (21.0)
		

		

		

		

	
	
		

		Other Operated Departments
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Golf
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Green Fees
		 2.1 
		

		 4,559 
		

		 18.47 
		

		 2.2 
		

		 4,594 
		

		 19.25 
		

		 (0.8)
		

		 (4.1)
		

		

		

		

	
	
		

		Cart Rental Income
		

		

		 0.2 
		

		 453 
		

		 1.83 
		

		 0.2 
		

		 467 
		

		 1.95 
		

		 (3.0)
		

		 (6.2)
		

		

		

		

	
	
		

		Retail
		 0.5 
		

		 641 
		

		 2.31 
		

		 0.5 
		

		 598 
		

		 2.29 
		

		 7.3 
		

		 0.9 
		

		

		

		

	
	
		

		Membership Fees
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Other Golf Revenue
		 2.2 
		

		 4,789 
		

		 19.40 
		

		 2.3 
		

		 4,734 
		

		 19.83 
		

		 1.2 
		

		 (2.2)
		

		

		

		

	
	
		

		Spa
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Spa Treatment Revenue
		 3.9 
		

		 8,249 
		

		 31.67 
		

		 3.9 
		

		 7,801 
		

		 30.03 
		

		 5.7 
		

		 5.5 
		

		

		

		

	
	
		

		Salon Revenue
		

		

		 0.8 
		

		 1,828 
		

		 7.10 
		

		 0.8 
		

		 1,624 
		

		 6.35 
		

		 12.5 
		

		 11.8 
		

		

		

		

	
	
		

		Retail
		 0.6 
		

		 1,176 
		

		 4.47 
		

		 0.6 
		

		 1,231 
		

		 4.63 
		

		 (4.4)
		

		 (3.5)
		

		

		

		

	
	
		

		Other Spa Revenue
		 0.5 
		

		 997 
		

		 3.83 
		

		 0.4 
		

		 787 
		

		 3.03 
		

		 26.6 
		

		 26.4 
		

		

		

		

	
	
		

		Other
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Transportation/Garage/Parking
		 1.9 
		

		 2,427 
		

		 9.09 
		

		 2.0 
		

		 2,546 
		

		 9.31 
		

		 (4.7)
		

		 (2.4)
		

		

		

		

	
	
		

		Telecommunications
		

		

		 0.1 
		

		 119 
		

		 0.43 
		

		 0.2 
		

		 133 
		

		 0.48 
		

		 (10.6)
		

		 (10.6)
		

		

		

		

	
	
		

		Other Operated Departments
		 2.1 
		

		 1,808 
		

		 6.52 
		

		 2.2 
		

		 1,844 
		

		 6.69 
		

		 (2.0)
		

		 (2.5)
		

		

		

		

	
	
		

		Miscellaneous Income
		 2.5 
		

		 2,017 
		

		 7.20 
		

		 2.5 
		

		 1,849 
		

		 6.70 
		

		 9.1 
		

		 7.5 
		

		

		

		

	
	
		

		      TOTAL REVENUE
		 100.0 
		%
		 $79,404 
		

		 $285.37 
		

		100.0
		%
		 $75,090 
		

		 $272.41 
		

		 5.7 
		%
		 4.8 
		%
		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		The information contained in this report is based upon independent surveys and research from sources considered reliable. However, no representation is made as to its completeness or accuracy. THE INFORMATION IS PROVIDED AS-IS. This information shall not be construed as either a recommendation by STR of any industry standard or as legal, investment, or tax advice.
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".

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...Sheet table of contents p amp l job date created custom report sample data for end summary revenue departmental expenses undistrib operating selected fixed charges participation definitions help east main street hendersonville tn usa blue fin building southwark london se ta t strcom wwwstrcom hoteltrends the str is a publication inc and global ltd intended solely use by paid subscribers reproduction or distribution complimentary participant in whole part without written permission prohibited subject to legal action if you have received this are not subscriber please contact us immediately source trading as quot props rooms occupancy adr revpar trevpar goppar currency usd variance ratio sales amount per available room occupied night food beverage other operated departments miscellaneous income total profits undistributed administrative general information telecommunications systems marketing excluding franchise fees royalty utility costs property operation maintenance gross profit base ...

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P&L Job #: / Date Created:
Custom P&L Report
SAMPLE Custom P&L Report
Data for End of 2017 & 2016

Table of Contents	1
Summary	2
Revenue	3
Departmental Expenses	4
Undistrib Operating Expenses	5
Selected Fixed Charges	6
Participation Report	7
Definitions	8
Help	9
















735 East Main Street, Hendersonville, TN 37075 USA		Blue Fin Building, 110 Southwark Street, London SE1 0TA
T : +1 615 824 8664		T : +44 (0)20 7922 1930
P&L@str.com www.str.com		hoteltrends@str.com www.str.com

The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".


		*2017*		Props:		*2016*		Props:
				Rooms:				Rooms:
				Occupancy:				Occupancy:
				ADR:				ADR:
				RevPAR:				RevPAR:
				TrevPAR:				TrevPAR:
2018 Custom P&L Report				GOPPAR:				GOPPAR:
Summary

Currency:	USD	2017				2016				Variance %
		Ratio to Sales 1		Amount Per Available Room	Amount Per Occupied Room Night	Ratio to Sales 1		Amount Per Available Room	Amount Per Occupied Room Night	Amount Per Available Room		Amount Per Occupied Room Night
REVENUE		%		$	$	%		$	$	%		%
Rooms		64.2	%	$50,949	$183.10	63.6	%	$47,759	$173.26	6.7	%	5.7	%
Food		17.4		13,835	49.72	18.0		13,509	49.01	2.4		1.4
Beverage		5.6		4,461	16.03	5.7		4,277	15.52	4.3		3.3
Other Food & Beverage		4.3		3,403	12.23	4.3		3,193	11.58	6.6		5.6
Other Operated Departments		6.0		4,739	17.03	6.0		4,503	16.33	5.2		4.3
Miscellaneous Income		2.5		2,017	7.20	2.5		1,849	6.70	9.1		7.5
TOTAL REVENUE		100.0	%	$79,404	$285.37	100.0	%	$75,090	$272.41	5.7	%	4.8	%

DEPARTMENTAL EXPENSES
Rooms		26.0	%	$13,233	$47.56	26.6	%	$12,720	$46.15	4.0	%	3.1	%
Food & Beverage		73.6		15,981	57.43	75.2		15,784	57.26	1.2		0.3
Other Operated Departments		67.0		3,175	11.41	66.5		2,996	10.87	6.0		5.0
TOTAL DEPARTMENTAL EXPENSES		40.8	%	$32,389	$116.40	41.9	%	$31,499	$114.27	2.8	%	1.9	%

DEPARTMENTAL PROFITS
Rooms		74.0	%	$37,716	$135.55	73.4	%	$35,039	$127.11	7.6	%	6.6	%
Food & Beverage		26.4		5,719	20.55	24.8		5,196	18.85	10.1		9.0
Other Operated Departments		33.0		1,564	5.62	33.5		1,507	5.47	3.8		2.7
TOTAL DEPARTMENTAL PROFITS		59.2	%	$47,015	$168.97	58.1	%	$43,591	$158.14	7.9	%	6.8	%

UNDISTRIBUTED OPERATING EXPENSES
Administrative & General		8.0	%	6,336	22.77	8.3	%	6,257	22.70	1.3	%	0.3	%
Information & Telecommunications Systems		1.2		946	3.40	1.0		777	2.82	21.7		20.6
Marketing (excluding Franchise Fees)		5.7		4,531	16.28	5.8		4,363	15.83	3.8		2.8
Franchise Fees (royalty and marketing)		1.8		1,451	5.22	1.8		1,355	4.92	7.1		6.1
Utility Costs		3.0		2,345	8.43	3.4		2,523	9.15	(7.0)		(7.9)
Property Operation & Maintenance		4.7		3,700	13.30	4.8		3,637	13.19	1.7		0.8
TOTAL UNDISTRIBUTED OPERATING EXPENSES		24.3		$19,309	$69.39	25.2	%	$18,913	$68.61	2.1	%	1.1	%

GROSS OPERATING PROFIT		34.9	%	$27,706	$99.57	32.9	%	$24,678	$89.53	12.3	%	11.2	%
Base Management Fees		2.7		$2,148	$7.72	2.6		$1,960	$7.11	9.6		8.6
Incentive Management Fees		0.6		445	1.60	0.4		331	1.20	34.5		33.3
INCOME BEFORE FIXED CHARGES		31.6	%	$25,113	$90.25	29.8	%	$22,387	$81.21	12.2	%	11.1	%

SELECTED FIXED CHARGES
Non-Operating Income		0.1	%	$560	$2.16	0.0	%	$486	$2.14	15.1	%	0.9	%
Rent		2.7		$2,164	$7.78	2.1		$1,593	$5.78	35.8		34.6
Property Taxes		2.2		1,747	6.28	2.1		1,554	5.64	12.4		11.3
Insurance		1.1		852	3.06	1.3		967	3.51	(11.9)		(12.8)
EBITDA		25.5	%	$20,287	$72.91	24.3	%	$18,242	$66.18	11.2	%	10.2	%

Reserve For Capital Replacement		2.3		1,843	6.62	2.4		1,783	6.47	3.4		2.3

SUPPLEMENTAL PAYROLL ANALYSIS 3
Rooms		16.7	%	$8,518	$30.61	17.3	%	$8,268	$30.00	3.0	%	2.0	%
Food and Beverage		48.0		13,811	50.12	48.5		13,840	50.37	(0.2)		(0.5)
Other Operated Departments		46.1		5,679	20.96	131.7		16,148	59.11	(64.8)		(64.5)
Administrative & General		4.1		3,307	11.90	4.3		3,290	11.95	0.5		(0.4)
Information & Telecommunications		0.5		531	1.90	0.5		502	1.76	5.9		8.0
Marketing		2.9		2,652	9.61	2.9		2,511	9.11	5.6		5.5
Property Operations & Maintenance		2.5		2,018	7.26	2.6		1,960	7.12	3.0		2.0
TOTAL LABOR COSTS		35.9	%	$28,526	$102.52	41.7	%	$31,330	$113.68	(8.9)	%	(9.8)	%

SUPPLEMENTAL FOOD & BEVERAGE INFORMATION 3
Cost of Food Sales		23.4	%	$4,337	$15.64	24.0	%	$4,593	$16.68	(5.6)	%	(6.2)	%
Cost of Beverage Sales		21.5		1,332	4.84	22.4		1,424	5.19	(6.5)		(6.7)
Total Cost of F&B Sales		19.1	%	$5,523	$19.97	19.9	%	$5,979	$21.71	(7.6)	%	(8.0)	%

Food & Beverage Labor		48.0	%	$13,811	$50.12	48.5	%	$13,840	$50.37	(0.2)	%	(0.5)	%

Food & Beverage Other Expenses		6.8	%	$1,926	$6.94	7.4	%	$1,998	$7.22	(3.6)	%	(3.9)	%

1 Ratio to Sales for departmental expenses and profits are based on their respective departmental revenues. All other expense ratios are based on total revenue.
2 EBITDA does not include Depreciation and Amortization, Interest, nor Income Taxes
3 Labor and Costs of Sales are included in expenses. Amounts shown here are for additional detail only. Not all participants provide detailed data on payroll and F&B costs; therefore, the following supplemental analyses
provide the ratios for only these hotels in the samples that reported detailed information. Consequently, the amounts may not tie to the departmental figures provided.

Please note for summary tab:
Totals may not add due to rounding
Ratio to sales based on Total Revenue, except Departmental Expenses
Per Available Room based on total total number of hotel rooms
Per Occupied Room Night based on total number of occupied rooms


The information contained in this report is based upon independent surveys and research from sources considered reliable. However, no representation is made as to its completeness or accuracy. THE INFORMATION IS PROVIDED AS-IS. This information shall not be construed as either a recommendation by STR of any industry standard or as legal, investment, or tax advice.

The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".

		Please note for detailed tabs:
		Ratio to sales based on Total Revenue of only those hotels that reported each line item, respectively
		Totals may not add up due to each line item being based on different totals
		Blank cells indicate insufficient data to report

2018 Custom P&L Report
Revenue Detail

Currency:	USD	2017				2016				Variance %
		Ratio to Sales 1		Amount Per Available Room	Amount Per Occupied Room Night	Ratio to Sales 1		Amount Per Available Room	Amount Per Occupied Room Night	Amount Per Available Room		Amount Per Occupied Room Night
REVENUE		%		$	$	%		$	$	%		%
Rooms
Transient Revenue		41.3	%	$41,738	$150.26	40.7	%	$39,984	$148.29	4.4	%	1.3	%
Group Revenue		16.4		17,386	62.98	16.0		16,242	60.41	7.0		4.3
Rooms Other		5.2		4,369	15.65	4.5		3,773	14.07	15.8		11.2
Service Charges		0.2		417	1.46	0.4		640	2.19	(34.8)		(33.3)
Food
Venues		8.3		8,543	30.79	8.8		8,973	33.25	(4.8)		(7.4)
In-Room Dining		1.1		1,307	4.74	1.2		1,319	4.86	(0.9)		(2.5)
Banquet/Catering		10.0		11,091	40.22	10.4		11,420	42.33	(2.9)		(5.0)
Mini Bar		0.2		416	1.52	0.2		348	1.25	19.5		21.6
Other		1.0		952	3.47	0.9		918	3.50	3.7		(0.9)
Beverage
Venues		3.9		4,045	14.58	4.2		4,285	15.78	(5.6)		(7.6)
In-Room Dining		0.2		197	0.70	0.2		204	0.73	(3.7)		(4.1)
Banquet/Catering		2.1		2,508	8.94	2.2		2,604	9.52	(3.7)		(6.1)
Mini Bar		0.2		346	1.29	0.2		343	1.27	0.9		1.6
Other		-		(3)	(0.01)	-		(9)	(0.03)	(61.9)		(66.7)
Other F&B Revenue
Meeting Room Rental		1.3		1,315	4.73	1.2		1,220	4.47	7.8		5.8
Audiovisual		1.1		1,213	4.43	1.0		1,223	4.58	(0.8)		(3.3)
Service Charges		2.6		2,703	9.77	2.7		2,808	10.45	(3.7)		(6.5)
Other		0.5		541	1.96	0.6		664	2.48	(18.6)		(21.0)
Other Operated Departments
Golf
Green Fees		2.1		4,559	18.47	2.2		4,594	19.25	(0.8)		(4.1)
Cart Rental Income		0.2		453	1.83	0.2		467	1.95	(3.0)		(6.2)
Retail		0.5		641	2.31	0.5		598	2.29	7.3		0.9
Membership Fees
Other Golf Revenue		2.2		4,789	19.40	2.3		4,734	19.83	1.2		(2.2)
Spa
Spa Treatment Revenue		3.9		8,249	31.67	3.9		7,801	30.03	5.7		5.5
Salon Revenue		0.8		1,828	7.10	0.8		1,624	6.35	12.5		11.8
Retail		0.6		1,176	4.47	0.6		1,231	4.63	(4.4)		(3.5)
Other Spa Revenue		0.5		997	3.83	0.4		787	3.03	26.6		26.4
Other
Transportation/Garage/Parking		1.9		2,427	9.09	2.0		2,546	9.31	(4.7)		(2.4)
Telecommunications		0.1		119	0.43	0.2		133	0.48	(10.6)		(10.6)
Other Operated Departments		2.1		1,808	6.52	2.2		1,844	6.69	(2.0)		(2.5)
Miscellaneous Income		2.5		2,017	7.20	2.5		1,849	6.70	9.1		7.5
TOTAL REVENUE		100.0	%	$79,404	$285.37	100.0	%	$75,090	$272.41	5.7	%	4.8	%

The information contained in this report is based upon independent surveys and research from sources considered reliable. However, no representation is made as to its completeness or accuracy. THE INFORMATION IS PROVIDED AS-IS. This information shall not be construed as either a recommendation by STR of any industry standard or as legal, investment, or tax advice.

The STR Custom P&L Report is a publication of STR, Inc. and STR Global, Ltd., and is intended solely for use by paid subscribers. Reproduction or distribution of the STR Complimentary P&L Participant Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to the STR Complimentary P&L Participant Report, please contact us immediately. Source: 2017 STR, Inc. / STR Global, Ltd. trading as "STR".

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