Question

C $ 200 2015 170 $ 75% 128 $ 2016 175 $ 77% 135 $ 2017 177 $ 78% 138 S 2018 179 $ 78% 140 $ 2019 183 78% 143 $ $ 9,307,500 $ 9,836,750 $ 10,078,380 $ 10,192,260 $ 10,420,020 $ 2,030,528 $ 2,030,528 $ 2,030,528 $ 2,030,528 $ 2,030,528 $ 207,043 S 207,043 $ 207,043 $ 207,043 $ 207,043 $ 90,300 $ 90,300 $ 90,300 $ 90,300 $ 90,300 $ 11,635,371 $ 12,164,621 $ 12,406,251 $ 12,520,131 $ 12,747,891 $ 1,861,500 $ 1,967,350 $ 2,015,676 $ 2,038,452 $ 2,084,004 $ 1,218,317 $ 1,218,317 S 1,218,317 $ 1,218,317 $ 1,218,317 $ 82,817 S 82,817 $ 82 817 S 82,817 s 82 817 $ 3,162,634 $ 3,268,484 $ 3,316,810 $ 3,339,586 $ 3,385,138 $ 8,472,737 $ 8,896,137 $ 9,089,441 $ 9,180,545 $ 9,362,753 1 2 Average Number of rooms 3 4 ADR 5 осс 6 RevPAR 7 8 REVENUE Rooms 10 Food & Beverage 11 Other Operated Departments 12 Miscellaneous Income 13 TOTAL REVENUE 14 15 DEPARTMENTAL EXPENSES 16 Rooms 17 Food & Beverage 18 Other Operated Departments 19 TOTAL DEPARTMENTAL EXPENSES 20 21 TOTAL DEPARTMENTAL PROFITS 22 23 UNDISTRIBUTED OPERATING EXPENSES 24 Administrative & General 25 Marketing 26 Utility Costs 27 Property Operation & Maintenance 28 TOTAL UNDISTRIBUTED OPERATING EXPENSES 29 30 GROSS OPERATING PROFIT 31 32 Franchise Fees (Royalty) (4% of Rooms Revenue) 33 Management Fees (5% of GOP) 34 35 INCOME BEFORE FIXED CHARGES 36 37 SELECTED FIXED CHARGES 38 Property Taxes 39 Insurance 40 Reserve For Capital Replacement (4% of GOP) 41 42 EBITDA 43 Depreciation 44 Amortization 45 Interest Expense 46 Income Before Income Tax 47 Income Tax @ 22% 48 Net Income 49 50 51 $ 1.163,537 $ 1,216,462 $ 1,240,625 $ 1,252,013 $ 1,274,789 $ 930,830 $ 973,170 $ 992,500 $ 1,001,610 $ 1,019,831 $ 698,122 $ 729,877 $ 744,375 $ 751,208 $ 764,873 $ 325,441 $ 325,442 $ 325,443 $ 325,444 $ 325,445 $ 3,117,930 $3,244,951 $ 3,302,943 $ 3,330,275 $ 3,384,939 $ 5,354,807 $ 5,651,186 $ 5,786,498 $ 5,850,270 $ 5,977,814 $ $ 372,300 $ 267,740 $ 393,470 $ 282,559 $ 403,135 $ 289,325 $ 407,690 $ 292,513 $ 416,801 298,891 $ 4,714,767 $ 4,975,157 $ 5,094,038 $ 5,150,066 $ 5,262,123 210,000 43,000 214,192 223,000 44,700 226,047 236,000 46,400 231,460 249,000 48,100 234,011 262,000 49,800 239,113 $ 4,247,574 $ 4,481,409 $ 4,580,178 $ 4,618,955 $ 4,711,210 $ 230,000 $ 230,000 $ 230,000 $ 230,000 $ 230,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 124,000 $ 124,000 $ 124,000 $ 124,000 $ 124,000 $ 3,793,574 $ 4,027409 $ 4,126,178 $ 4,164,955 $ 4,257,210 834,586 $ 886,030 $ 907,759 $ 916,290 $ 936,586 $ 2,958,988 S 3,141,379 S 3,218,419 $ 3,248,665 $ 3,320,624

this is the entire thing together

Answer 1

  Horizontal Analysis

Difference=Current year- previous year

change= difference/previous yr×100

HORIZONTAL ANALYSIS 2015-2016 2016-2017 2017-2018 2018-2019 Difference change Diff. change Diff change Diff. change 5 2.94 2 1.14 2 1.12 4 2.23 2.67 19% 1.3 0 % 0 0% 7 5.47 3 2.22 2 1.45 3 2.14 ADR OCC Rev. PAR 2040 113880 1.13 221760 2.23 0 2416302.46 0 o REVENUE Rooms 529250 5.69 foods & Beverage Other operated Deptt 0 Miscellaneous Income 7 TOTAL REVENUE 529250 4.55 TOO O୦ । Too ! 227760 1.82 0.9 113880 241630 1.99 1:13 22776 2.23 45552 Il DEPARTMENTAL EXP. Rooms P105850 5.69 48326 2.45 food & Beverage Other operated Dept TOTAL DEPTT. EXP. 105850 3.34 48326 1.4 & TOTAL DE PTT. FRorit 423400 564.99|1933042.17 22776 *0.69 5552 1.36 182208 1 91104 1.98

1.82 0.91 0,92 0.92 22776 18221 13665 1.82 1.82 Utility Cost 0.0003 0.0003 11388 9110 6833 1 27332 63772 4555 3188 0.83 54664 1.64 2.18 2.28 1 127544 2011 6378 112057 2.18 56028 1.) 2.17 UNDISTRIBUTED OPER. EXP. Administrative 8 General 52925 4.55 24163 1.99 Marketing 42340 4.54 19330 1.99 31755 1.59 14498 1.99 Property operation. Maintain 1 0.0003 1 0.0003 TOTAL UNDIS. OPERATING EXP. 127021 4.07 57992 1.78 1 5:53 GROSS OPERATING PROFIT 296379 135312 2.39 5.68 21170 Royalty 9665 3.42 fees 5.53 14819 6166 Managěment 2.39 INCOME BEFORE FIXED CHR. 2603905.52 118881 2.38 SELECTED FIXED CHARGES Taxes 6.19 5.83 13000 13000 Property Insurance 1700 3.95 1700 3.8 Reserve fos cap. Replacement 11855 5.53 5413 2.39 48769 2 33835 5.5 2.2 EBITDA Depreciation Amortization Interest Expenses Income Before Income tax 233835 6.16 98769 2.45 Income tax 51444 6.16 21729 2.45 Net Income 182391 6.16 77040 2.45 13000 5.5 1700 3.66 2551 1.1 38777 0.84 13.000 5.22 1100 3.53 5102 2:18 92255 1.99 - - 88777 0.94 8531 0.93 30246 92255 2.21 20296 2.21 71959 2.21 0193
Vertical Analysis

exp /total revenue ×100= change

Thanks. .