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ADVANCE. In case u have a query post in comment column, will revert.
Ans :
W note:
1) Room Revenue
daily Yearly
Capacity occupancy occupancy
a b c=a*b
No of rooms FOR 365
i DAYS 180 85% 55845
ii Rate per room @ 236
236
iii=i*ii Revenue 13179420

W note:
1) Room Revenue
Capacity daily occupancy Yearly occupancy
a b c=a*b
i No of rooms FOR 365 DAYS 180 =AD7 =AH7*AI7*365
ii Rate per room @ 236
236
iii=i*ii Revenue =AJ7*AJ9

Wn 2)
Total Sales VC % Sales VC Social ROOF TC
(2019 Fixe of of of OF media TOP 202
) d Var 2019 sales 2020 2020 manager EXP 0
I=B
c=a e=c*10 G=F* +G+
a b -b d 0/d F E h I H
853
Administrative and 7081 600 108 16023 17172 11588 886.
General 35 000 135 530 0.67% 151 6.5 48000 90000 5
672
Sales and 6633 530 133 16023 17172 14290 901.
Marketing 43 000 343 530 0.83% 151 1.5 5
3215 167 154 16023 17172 16563 332
Utilities 55 000 555 530 0.96% 151 4 634
Property 355
Operation and 3447 190 154 16023 17172 16582 823.
Maintenance 32 000 732 530 0.97% 151 3.7 7
Total 148 221
Undistributed 2037 700 550 64094 59024 524
Expenses(D) 765 0 765 120 5.7 6
 Sales VC Sale VC Social ROOF
Total of % of s of OF media TOP
(2019) Fixed Var 2019 sales 2020 2020 manager EXP TC 2020
e=c* G=F* I=B+G+
a b c=a-b d 100/d F E h I H
=AU =AZ6+A
Administrative 70813 60000 =AS6- =$AC 6/AV =AD =AX6* Y6+AT6
and General 5 0 AT6 $15 6 15 AW6 48000 90000 +BA6
=AU
Sales and 66334 53000 =AS7- =$AC 7/AV =AD =AX7* =AZ7+A
Marketing 3 0 AT7 $15 7 15 AW7 Y7+AT7
=AU
32155 16700 =AS8- =$AC 8/AV =AD =AX8* =AZ8+A
Utilities 5 0 AT8 $15 8 15 AW8 Y8+AT8
Property =AU
Operation and 34473 19000 =AS9- =$AC 9/AV =AD =AX9* =AZ9+A
Maintenance 2 0 AT9 $15 9 15 AW9 Y9+AT9
Total =SUM =SUM =SUM =SUM =SUM
Undistributed (AS6: (AT6: (AU6: (AV6: (AY6: =SUM(B
Expenses(D) AS9) AT9) AU9) AV9) AY9) B6:BB9)

Wn 3)
Exp 2019 Sales 2019 exp % of Sales Sales 2020 Exp for 2020
a b c= a/b d e=c*d
Rooms 3684982 12283272 30.00% 13179420 3953826
Food and BeveragE 750185 3261673 23.00% 3522607 810199.8
Other Operated Departments 143110 376417 38.02% 365124.5 138816.7
Total departmental expenses(B) 4578277 15921362 17067151 4902843

exp % of
Exp 2019 Sales 2019 Sales Sales 2020 Exp for 2020
a b c= a/b d e=c*d
=AS14/AT1
Rooms 3684982 =AC11 4 =AD11 =AV14*AU14
=AS15/AT1
Food and BeveragE 750185 =AC12 5 =AD12 =AV15*AU15
Other Operated =AS16/AT1
Departments 143110 =AC13 6 =AD13 =AV16*AU16
Total departmental =SUM(AS14:A =SUM(AT14:A =SUM(AV14:A =SUM(AW14:A
expenses(B) S16) T16) V16) W16)

Ans :
Particulars 2019 2020
ADR 228 236
OCR 82% 85%
RevPAR(ADR*OCR) 186.96 200.6

Revenue
Rooms 12283272 13179420
Food and Beverage 3261673 3522606.84
Other Operated Departments 376417 365124.49
Rentals and Other Income 102168 105000
Total revenue(A) 16023530 17172151.33
DEPARTMENTAL EXPENSES

Rooms 3684982 3953826.429

Food and BeveragE 750185 810199.8
Other Operated Departments 143110 138816.7
Total departmental expenses(B) 4578277 4902842.929

TOTAL DEPARTMENTAL Profits(C=A-

B) 11445253 12269308.4

UNDISTRIBUTED OPERATING EXPENSES

Administrative and General 708135 853886.4859
Sales and Marketing 663343 672901.4814
Utilities 321555 332634.03
Property Operation and Maintenance 344732 355823.718
Total Undistributed Expenses(D) 2037765 2215245.715

GROSS OPERATING PROFIT(E=C-D) 9407488 10054062.69

Franchisee fees 736996 772746.8099
MANAGEMENT FEES 752599 804325.0148
INCOME BEFORE FIXED CHARGES 7917893 8476990.861

FIXED CHARGES
Property and Other Taxe 371700 371700
Insurance 53600 53600
Reserve for cap Repl 171091 201081.2537
Total fixed Charges 596391 626381.2537
NET OPERATING (EBITDA) 7321502 7850609.607
Dep 342000 378000
Int exp 98000 110000
PBT 6881502 7362609.607
Income tax 1926821 2061530.69
Net Income 4954681 5301078.917

Particulars 2019 2020

ADR 228 236
OCR 0.82 0.85
RevPAR(ADR*OCR) =AC6*AC7 =AD6*AD7

Revenue
Rooms 12283272 =AJ10
Food and Beverage 3261673 =AC12*1.08
Other Operated Departments 376417 =AC13*0.97
Rentals and Other Income 102168 105000
Total revenue(A) =SUM(AC11:AC14) =SUM(AD11:AD14)
DEPARTMENTAL EXPENSES

Rooms 3684982 =AW14

Food and BeveragE 750185 =AW15
Other Operated Departments 143110 =AW16
Total departmental expenses(B) =SUM(AC18:AC20) =SUM(AD18:AD20)

TOTAL DEPARTMENTAL Profits(C=A-B) =AC15-AC21 =AD15-AD21

UNDISTRIBUTED OPERATING EXPENSES

Administrative and General 708135 =BB6
Sales and Marketing 663343 =BB7
Utilities 321555 =BB8
Property Operation and Maintenance 344732 =BB9
Total Undistributed Expenses(D) =SUM(AC26:AC29) =SUM(AD26:AD29)

GROSS OPERATING PROFIT(E=C-D) =AC23-AC30 =AD23-AD30

Franchisee fees 736996 =AD15*4.5%
MANAGEMENT FEES 752599 =8%*AD32
INCOME BEFORE FIXED CHARGES =AC32-AC33-AC34 =AD32-AD33-AD34

FIXED CHARGES
Property and Other Taxe 371700 =AC38
Insurance 53600 =AC39
Reserve for cap Repl 171091 =2%*AD32
Total fixed Charges =SUM(AC38:AC40) =SUM(AD38:AD40)
NET OPERATING (EBITDA) =AC35-AC41 =AD35-AD41
Dep 342000 =AC43+36000
Int exp 98000 =AC44+12000
PBT =AC42-AC43-AC44 =AD42-AD43-AD44
Income tax 1926821 =AD45*28%
Net Income =AC45-AC46 =AD45-AD46