FINANCIAL ANALYSIS OVERVIEWUse this section as a financial overview of the operation. Ie: did you make/lose money year over year and why (it is up to you to devise logical reasoning for your results.) Base this section primarily on the summary financial statement. Use whatever ratios you feel may be beneficial , but be prepared to explain what the ratio results mean
Your Name Here GROUP 5 COMBINED STATEMENT OF INCOME 12731721 % 12731720 % 12731719 % SALES ROOMS 6.665.539 73.32% 6.033.063 72.29% 6.055.990 74.32% FOOD 2.247.312 16.53% 2.113.503 19.02% 1.880.245 17.35% BEVERAGE 715.634 5.92% 707.396 6 37% 649.040 5.99% TELEPHONE 93.391 0.77% 96.949 0 69% 97.742 0.90% OTHER 170,135 1.41% 156.639 1.43% 156.901 1.45% TOTAL SALES 12.092.211 100.00% 11.111.755 100.00% 10,639.916 100.00% COST OF GOODS SOLD FOOD 732.624 32.61% 664.629 32 40% 616.494 32.79% BEVERAGE 190.517 27.67% 196.071 26.00% 195.241 30.06% TELEPHONE 33.107 35.45% 29.665 30.00% 29.323 30.00% TOTAL COST OF GOODS SOLD 965.446 29.92% 912.565 29.64% 641.056 30.21% PAYROLL AND RELATED ROOMS 929.503 10.46% 615.621 10 15% 779.665 9.66% FOOD 363.714 17.07% 346.056 16.47% 337.609 17.97% BEVERAGE 66,350 12.06% 65.947 12.15% 34.699 13.06% TELEPHONE 22.275 23.65% 23.495 23.75% 23.210 23.75% TOTAL SALARIES AND WAGES 1.421.642 11.76% 1273.120 11 46% 1.225.602 11.31% OPERATING EXPENSES ROOMS 666.429 9.77% 709.057 3 63% 666.033 6.27% FOOD 60.034 2.67% 57.101 2.70% 55.422 2.95% BEVERAGE 36.614 5.11% 30.579 4.32% 30.711 4.73% TELEPHONE 6.933 7.43% 6.376 6.44% 6.302 6.45% OTHER 30.567 47.35% 79.420 50 00% 73.450 50.00% TOTAL OPERATING EXPENSES 1.050.627 6.69% 662.533 7.94% 636.966 7.72% TOTAL DEPARTMENTAL PROFIT 6.654294 71.57% 6.043.517 72.39% 7.936.290 73.21% UNDISTRIBLITED EXPENSES ADMINISTRATIVE 556.430 4.60% 521.349 4.69% 472.343 4.36% SALES 6 MARKETING 776.561 6.44% 733.012 6.60% 666.912 6.15% MAINTENANCE 430.056 3.56% 396.471 3.57% 375.562 3.46% UTILITIES 464.997 4.01% 433.650 3 95% 364.106 3.54% TOTAL UNDISTRIBUTED EXPENSES 2.250.047 16.61% 2.069.663 16.61% 1.696.945 17.52% GROSS OPERATING PROFIT 6.404.246 52.96% 5.953.634 53.56% 6.037.345 55.70% FIXED EXPENSES FRANCHISE FEES 177.311 1.47% 160.661 1.45% 161.120 1.49% INSURANCE EXPENSES 163,932 1.52% 190.065 1.71% 137.767 1.73% MANAGEMENT FEES 265.955 2.20% 240.992 2.17% 241.560 2.23% MORTGAGE INTEREST 736,110 6.09% 761.210 6 35% 751.927 6.94% PROPERTY TAXES 395.000 3.27% 300.000 2 70% 295.000 2.72% DEPRECIATION EXPENSE 200.000 1.65% 200.000 1.60% 200.000 1.65% TOTAL FIXED EXPENSES 1.956.319 16.19% 1.652.946 16 66% 1.637.494 16.95% NET INCOME BEFORE INCOME TAXES 4.445.929 36.77% 4.100.666 36.91% 4.199.652 36.74% INCOME TAXES 669.166 7.35% 620.177 7.36% 639.970 7.75% NET INCOME 3.556.743 29.41% 3.260.709 29 52% 3.359.661 31.00% STATISTICS; 12731721 12731720 12731719 ROOMS OCCUPIEDTRANSIENT 29.561 30.379 22.292 ROOMS OCCUPIED-GR OUP 21.496 21.699 20.577 ROOMS OCCUPIEDAWHOLESALE 37.246 34.719 42.669 TOTAL ROOMS OCCUPIED 63.325 66.797 65.736 TOTAL ROOMS AVAILABLE 105.650 105.650 105.650 ROOMS IN HOTEL 290 290 290 OCCUPANCY % 33.4% 62.0% 61.0% AVERAGE DAILY RATE 100.374 92.55 93.961 REVPAR 33.756 T5391 ?6.108 SALES ROOM REVENUE-TRANSIENT ROOM REVENUE - GROUP ROOM REVENUE 7 WHOLESALE TOTAL ROOM REVENUE ROOMS DEPARTMENT EXPENSES PAYROLL AND RELATED SALARIES AND WAGES PAYROLL TAXES EMPLOYEE BENEFITS TOTAL PAYROLL AND RELATED OPE RATING EXPENSES CABLE TV COMMISSIONS COMPLIMENTARY GUEST SERWCES CONTRACT SERVICES GUEST RELOCATION GUEST TRANSPORTATION LAUNDRY EXPENSES LINENS OPERATING SUPPLIES RESERVATION EXPENSES TELEPHONE TRAINING UNIFORMS OTHER TOTAL OPERATING EXPENSES TOTAL ROOMS DEPARTMENT EXPENSES ROOMS DEPARTMENT PROFIT 12731721 3.053.933 2.138.253 3.673.343 3.855.539 736.600 76.560 86.243 929.503 33.414 199.4115 383 7.063 333 153.655 314.365 55.985 2.000 88.655 333 333 9.449 383 866.429 1.795.932 7.069.607 Your Name Here GROUP 5 ROOMS DEPARTMENT '% 12.131720 34.45% 3.139.790 24.12% 2.169.925 41.43% 2.673.348 100.00% 3,033.063 3.65% 672.377 0.85% 67,268 0.97% 75.676 10.43% 315.621 0.33% 30.379 2.25% 160.651 0.00% 955 0.03% 3.944 0.00% 863 1.73% 121.516 3.55% 260,391 0.63% 32,933 0.02% 2.304 1.00% 80.331 0.00% 363 0.01% 368 0.11% 8.321 0.00% 863 9.77% 709.057 20.23% 1,524.678 79.74% 6.503.335 '% 39.71% 27.01% 33.28% 100.00% 3.37% 0.84% 0.94% 10.15% 0.33% 2.00% 0.01% 0.09% 0.01% 1.51% 3.24% 0.41% 0.03% 1.00% 0.01% 0.01% 0.11% 0.01% 3.83% 13.98% 31.02% 12.131719 2.203.909 2.119.456 3.729.625 3,055.990 643.0 39 54,304 72.342 779.635 30.003 1 61 , 1 20 as? 6.859 857 120,034 220,348 32,531 2.52 80.560 357 35? 7,716 857 566.033 1 ,445 . 738 6.610.222 '% 27.39% 23.31% 46.30% 100.00% 7.98% 0.30% 0.90% 9.53% 0.3 7% 2.00% 0.01% 0.09% 0.01% 1 .49% 2.74% 0.40% 0.0 3% 1 00% 0.01 % 0.01 % 0.10% 0.01% 3.27% 17.95% 32.0 5% SALES DINING ROOM REVENUE-BREAKFAST DINING ROOM REVENUE LUNCH DINING ROOM REVENUE - DINNER BANQUET FOOD REVENUE TOTAL FOOD REVENUE OTHER REVENUE MEETING ROOMS OTHER REVENUE AUDIO VISUAL OTHER REVENUE- BANQUET SERVICE CHG TOTAL OTHER REVENUE TOTAL FOOD DEPARTMENT REVENUE COST OF GOODS SOLD COST OF FOOD USED LESS: EMPLOYEE MEALS CREDIT NET COST OF GOODS SOLD FOOD DEPARTM ENT EXP EN SE3 PAYROLL AND RE LATED SALARIES AND WAGES PAYROLL TAX ES EMPLOYEE BENEFITS TOTAL PAYROLL AND RELATED OPERATING EXPENSES CHINA. GLASS 8. SILVER CONTRACT SERVICES LAUNDRY EXPENSES LICENSES MISC BANQUET EXPENSES MUSIC 3. ENTERTAINMENT OPERATING SUPPLIES TELEPHONE TRAINING UNIFORMS OTHER TOTAL OPERATING EXPENSES TOTAL FOOD DEPARTMENT EXPENSES FOOD DEPARTMENT PROFIT Your Name Here GROUP 5 FOOD DEPARTMENT 12.131721 '% 453 .300 2 38 .235 687 .438 558 .275 2.037 .248 120.135 24.180 15.240 210.054 2.247.312 751.553 {28.744} 732 .824 334.138 31.144 18.432 383.714 6.683 9.216 17.899 383 338 15.749 8.449 200 150 25? 200 80.034 1.179.572 'I .070 .740 22.25% 11.69% 33.74% 32.31% 90.65% 7.57% 1.08% 0.70% 9.35% 100.00% 37.38% -1 .41% 35.97% 16.40% 1.53% 0.90% 18.83% 0.30% 0.41% 0.30% 0.02% 0.02% 0.70% 0.38% 0.01% 0.01% 0.03% 0.01% 2.67% 52.35% 47.55% 12731720 433 .985 173 .594 694 .376 60? .51"?! 1.909. 534 1 58.339 32.1 1 5 1 3.020 203.974 2.113.508 1'06. 528 (21.699) 684.829 303.790 25.171 19.095 343.055 5 .028 0. 548 16 .623 868 863 13 .020 2 .812 200 150 1.135 200 57.101 1.089.986 1.023.522 '% 22.73% 9.09% 36.36% 31.82% 90.35% 7.52% 1.52% 0.62% 9.65% 100.00% 37.00% 4.14% 35.86% 15.91% 1.32% 1.00% 18.23% 0.29% 0.45% 0.79% 0.04% 0.04% 0.62% 0.37% 0.01% 0.01% 0.08% 0.01% 2.70% 51.57% 48.43% 12731719 342.954 171.477 600.170 554.159 1 .078 . 750 156.901 31.223 12.881 201.485 1 .880 . 245 832.929 (21.435) 516.494 294.083 24.864 18.862 337.809 6.002 0.431 15.433 857 85? 12.851 7,716 200 150 1.215 200 55.422 1 .009 . 725 870.520 '% 20.43% 10.21% 35.75% 33.61% 89.28% 8.34% 1.89% 0.68% 10.72% 100.00% 38.00% -1.28% 36.72% 17.52% 1.48% 1.12% 20.12% 0.32% 0.50% 0.82% 0.05% 0.05% 0.68% 0.41% 0.01% 0.01% 0.09% 0.01% 2.95% 53. 70% 40.30% Your Name Here GROUP 5 BEVERAGE DEPARTMENT 12/31/21 12/31/20 12/31/19 SALES BEVERAGE REVENUE - LOUNGE 529,950 74.03% 520,782 73.62% 486,137 74.90% BEVERAGE REVENUE - RESTAURANT 170, 135 23.77% 73,594 24.54% 150,042 23.12% BEVERAGE REVENUE - BANQUET 15,749 2.20% 13,020 1.84% 12,861 1.98% TOTAL BEVERAGE REVENUE 715,834 100.00% 707,396 100.00% 649,040 100.00% COST OF GOODS SOLD COST OF BEVERAGE 199,517 27.87% 198,071 28.00% 195,241 30.08% NET COST OF GOODS SOLD 199,517 27.87% 198,071 28.00% 195,241 30.08% BEVERAGE DEPARTMENT EXPENSES PAYROLL AND RELATED SALARIES AND WAGES 71,427 9.98% 71,174 10.06% 70,306 10.83% PAYROLL TAXES 7,066 0.99% 6,944 0.98% 6,859 1.06% EMPLOYEE BENEFITS 7,857 1.10% 7,829 1.11% 7,734 1.19% TOTAL PAYROLL AND RELATED 86,350 12.06% 85,947 12.15% 84,899 13.08% OPERATING EXPENSES CHINA, GLASS & SILVER 383 0.05% 868 0.12% 857 0.13% CONTRACT SERVICES 0 0.00% 0.00% 25 0.04% LICENSES 767 0.11% ,736 0.25% 1,715 0.26% MUSIC & ENTERTAINMENT 29,581 4.13% 21,699 3.07% 21,435 3.30% TELEPHONE 200 0.03% 200 0.03% 200 0.03% TRAINING 0.00% 0.00% 0.00% UNIFORMS 5,683 0.79% 5,076 0.86% 6,002 0.92% OTHER 0 0.00% 0.00% 251 0.04% TOTAL OPERATING EXPENSES 36,614 5.11% 30,579 4.32% 30,711 4.73% TOTAL BEVERAGE DEPARTMENT EXPENSES 322,481 45.05% 314,597 44.47% 310,851 47.89% BEVERAGE DEPARTMENT PROFIT 393,353 54.95% 392,799 55.53% 338, 189 52.11%Your Name Here GROUP 5 TELEPHONE DEPARTMENT 12/31/21 12/31/20 12/31/19 10/% SALES TELEPHONE REVENUE 93,391 100.00% 98,949 100.00% 97,742 100.00% TOTAL TELEPHONE REVENUE 93,391 100.00% 98,949 100.00% 97,742 100.00% COST OF TELEPHONE CALLS COST OF TELEPHONE CALLS 33,107 35.45% 29,685 30.00% 29,323 30.00% NET COST OF PHONE CALLS 33, 107 35.45% 29,685 30.00% 29,323 30.00% TELEPHONE DEPARTMENT EXPENSES PAYROLL AND RELATED SALARIES AND WAGES 18,815 20.15% 19,963 20.18% 19,720 20.18% PAYROLL TAXES 1,767 0.00% 1,736 0.00% 1,715 0.00% EMPLOYEE BENEFITS 1,693 1.81% 1,797 1.82% 1,775 1.82% TOTAL PAYROLL AND RELATED 22,275 23.85% 23,496 23.75% 23,210 23.75% OPERATING EXPENSES OPERATING SUPPLIES 200 0.21% 200 0.20% 200 0.20% TELEPHONE REPAIRS 6,683 7.16% 6,076 6.14% 6,002 6.14% OTHER EXPENSES 100 0.11% 100 0.10% 100 0.10% TOTAL OPERATING EXPENSES 6,983 7.48% 6,376 6.44% 6,302 6.45% TOTAL TELEPHONE DEPARTMENT EXPENSES 62,365 66.78% 59,557 60. 19% 58,835 60.19% TELEPHONE DEPARTMENT PROFIT 31,026 33.22% 39,392 39.81% 38,907 39.81%Your Name Here GROUP 5 MISCELLANEOUS DEPARTMENT 12/31/21 12/31/20 12/31/19 10%% SALES MISCELLANEOUS REVENUE 170,135 100.00% 158,839 100.00% 156,901 100.00% TOTAL MISCELLANEOUS REVENUE 170,135 100.00% 158,839 100.00% 156,901 100.00% OPERATING EXPENSES OPERATING SUPPLIES 80,567 47.35% 79,420 50.00% 78,450 50.00% TOTAL OPERATING EXPENSES 80,567 47.35% 79,420 50.00% 78,450 50.00% MISCELLANEOUS DEPARTMENT PROFIT 89,568 52.65% 79,419 50.00% 78,451 50.00%Your Name Here GROUP 5 ADMINISTRATIVE DEPARTMENT 12/31/21 % 12/31/20 % 12/31/19 % PAYROLL AND RELATED SALARIES AND WAGES 341,975 2.83% 320,910 2.89% 282,929 2.61% PAYROLL TAXES 35,907 0.30% 33,696 0.30% 29,708 0.27% EMPLOYEE BENEFITS 42,747 0.35% 40, 114 0.36% 35.366 0.33% TOTAL PAYROLL AND RELATED 420,629 3.48% 394,719 3.55% 348,003 3.21% OPERATING EXPENSES BANK CHARGES 100 0.00% 100 0.00% 100 0.00% CASH OVER/SHORT 500 0.00% 500 0.00% 500 0.00% CONTRACT SERVICES 6,500 0.05% 5,500 0.05% 5,500 0.05% CREDIT AND COLLECTION 1,000 0.01% 1,00 0.01% 1,000 0.01% CREDIT CARD COMMISSIONS 29,965 0.25% 22,567 0.20% 22,292 0.21% 0.02% 2,50 0.02% DONATIONS 2,50 0.02% 2,500 DUES AND SUBSCRIPTIONS 1,533 0.01% 4.340 0.04% 3,430 0.03% HUMAN RESOURCES 383 0.00% 868 D.01% 857 0.01% INFORMATION SYSTEMS 17,449 0.14% 17,812 D.16% 17,716 0.16% NAL AUDIT 2,000 0.02% 2,000 0.02% 2,000 0.02% LOSS AND DAMAGE 0.00% 0.00% 0.00% MEALS AND ENTERTAINMENT 2, 150 0.02% 2,604 0.02% 2,572 0.02% OPERATING SUPPLIES 18,432 0.15% 19,095 0.17% 18,862 0.17% POSTAGE 1,767 0.01% 1,736 0.02% 1,715 0.02% INTING & STATIONERY 4,916 0.04% 1,34 0.04% 4.287 0.04% PROFESSIONAL FEES 383 0.00% 868 0.01% 857 0.01% PROVISION FOR DOUBTFUL ACCTS 1,150 0.01% 2,604 0.02% 2,572 0.02% SECURITY 37,500 0.31% 30,379 0.27% 29,021 0.27% TELEPHONE 200 0,00% 200 0.00% 200 0.00% TRAINING 5.916 0.05% 4,340 0.04% 5,144 0.05% TRAVEL 2, 150 0.02% 2.604 0.02% 2.572 0.02% 307 0.00% 673 0.01% 643 0.01% OTHER TOTAL OTHER EXPENSES 135,801 1.12% 126,630 1.14% 124,340 1.15% TOTAL DEPARTMENT EXPENSES 556,430 4.60% 521,349 4.69% 472,343 4.36%Your Name Here GROUP 5 SALES AND MARKETING DEPARTMENT 12/31/21 10/% 12/31/20 "% 12/31/19 10/% PAYROLL AND RELATED SALARIES AND WAGES 183,932 1.52% 210,085 1.89% 187,767 1.73% PAYROLL TAXES 18,393 0.15% 21,009 0.19% 18,777 0.17% EMPLOYEE BENEFITS 20,233 0.17% 23, 109 0.21% 20,654 0.19% TOTAL PAYROLL AND RELATED 222,558 1.84% 254,203 2.29% 227,198 2.10% OPERATING EXPENSES BROCHURES 7,683 0.06% 6,076 0.05% 6,002 0.06% CONTRACT SERVICES 3,000 0.02% 3,000 0.03% 3,000 0.03% DIRECT MAIL 1,916 0.02% 4,340 0.04% 4,287 0.04% DUES & SUBSCRIPTIONS 2,000 0.02% 2,000 0.02% 2,000 0.02% FREQUENT STAY PROGRAMS 243,802 2.02% 200,827 1.81% 161,120 1.49% MARKETING FEES 265,966 2.20% 240,992 2.17% 241,680 2.23% OUTDOOR ADVERTISING 27,500 0.23% 17,500 0.16% 17,500 0.16% PRODUCTION 3,150 0.03% 2,604 0.02% 2,572 0.02% SPECIAL PROMOTIONS 383 0.00% 868 0.01% 857 0.01% TELEPHONE 603 0.00% 603 0.01% 603 0.01% OTHER SALES EXPENSES 0 0.00% 0 0.00% 93 0.00% TOTAL OTHER EXPENSES 556,003 4.60% 478,809 4.31% 439,714 4.06% TOTAL DEPARTMENT EXPENSES 778,561 6.44% 733,012 6.60% 666,912 6.15%
