20/08/2026
A Hotel P&L (Profit & Loss) Report should show revenue, departmental costs, operating expenses, GOP, and net profit in a clear monthly and YTD format.
1. Standard Hotel P&L Format
Particulars, Current Month, Budget, Variance, YTD Actual, YTD Budget
A. REVENUE
Rooms Revenue
F&B Revenue
Banquet Revenue
Other Operating Revenue
Total Revenue
B. DEPARTMENTAL EXPENSES
Rooms Department Expense
F&B Department Expense
Banquet Expense
Other Department Expense
Total Departmental Expenses
Departmental Profit
C. UNDISTRIBUTED OPERATING EXPENSES
Administrative & General
Sales & Marketing
Repairs & Maintenance
Utilities
IT / Systems
Security
Total Undistributed Expenses
GOP – Gross Operating Profit
GOP %
D. FIXED / NON-OPERATING COSTS
Management Fee
Rent / Lease
Insurance
Property Tax
Interest & Finance Cost
Depreciation
Total Fixed/Non-Operating Cost
NET PROFIT / LOSS
Net Profit %
2. Rooms Department P&L
Particulars, Amount
Room Revenue ₹
OTA Commission ₹
Travel Agent Commission ₹
Room Supplies ₹
Guest Amenities ₹
Laundry / Linen ₹
Housekeeping Supplies ₹
Rooms Payroll ₹
Other Rooms Expenses ₹
Total Rooms Expenses ₹
Rooms Department Profit ₹
Rooms Profit % %
3. F&B Department P&L
Particulars, Amount
Restaurant Revenue ₹
Banquet Revenue ₹
Room Service Revenue ₹
Bar Revenue ₹
Total F&B Revenue ₹
Food Cost ₹
Beverage Cost ₹
Kitchen Payroll ₹
Service Payroll ₹
Gas / Fuel ₹
Crockery & Cutlery ₹
Cleaning Supplies ₹
Breakage ₹
Other F&B Expenses ₹
Total F&B Expenses ₹
F&B Department Profit ₹
F&B Profit % %
4. Key Hotel P&L KPIs
Track these alongside the P&L:
· Occupancy %
· ADR / ARR
· RevPAR
· Room Revenue
· F&B Revenue
· Total Revenue
· Payroll %
· Food Cost %
· Beverage Cost %
· OTA Commission %
· Utility Cost %
· GOP
· GOP %
· EBITDA
· Net Profit
· Net Profit %
· Revenue per Available Room
· Revenue per Employee
5. Recommended Management P&L
For your hotel consultancy work, I would recommend using three P&L views every month:
1. Daily Flash P&L → quick operational control
2. Monthly P&L → actual vs budget vs previous year
3. YTD P&L → overall financial performance and trend