📊 Hotel & F&B KPI Formula Cheat Sheet

A one-page printable reference of the core performance formulas every hotelier and F&B leader should know cold — Occupancy Rate, ADR, RevPAR, Food Cost %, Labour Cost %, GOP and GOPPAR, each with a worked example.

1 Occupancy Rate

The percentage of rooms sold compared to total available rooms in the hotel.

Rooms SoldRooms Available

× 100

Example:
Rooms Sold: 120
Rooms Available: 150
Occupancy Rate: (120 / 150) × 100 = 80%

2 ADR (Average Daily Rate)

The average price of a room sold per day — shows how much revenue is generated per occupied room.

Room RevenueRooms Sold

Example:
Room Revenue: $18,000
Rooms Sold: 120
ADR: $18,000 / 120 = $150

3 RevPAR (Revenue Per Available Room)

Revenue generated per available room, whether sold or not — combines both occupancy and pricing performance.

Total Room RevenueRooms Available

Example:
Total Room Revenue: $18,000
Rooms Available: 150
RevPAR: $18,000 / 150 = $120

4 Food Cost %

The percentage of food revenue spent on food ingredients — a core lever for kitchen and restaurant profitability.

Cost of Food SoldFood Revenue

× 100

Example:
Cost of Food Sold: $4,000
Food Revenue: $12,000
Food Cost %: (4,000 / 12,000) × 100 = 33.33%

5 Labour Cost %

The percentage of total revenue spent on staff salaries — helps management control staffing costs effectively.

Total Labour CostTotal Revenue

× 100

Example:
Total Labour Cost: $9,000
Total Revenue: $30,000
Labour Cost %: (9,000 / 30,000) × 100 = 30%

6 GOP (Gross Operating Profit)

What's left of total revenue after all departmental and operating expenses — before fixed charges, capital costs, and taxes.

Total Revenue − Total Operating Expenses

Example:
Total Revenue: $100,000
Total Operating Expenses: $65,000
GOP: $100,000 − $65,000 = $35,000

7 GOPPAR (GOP Per Available Room)

The single most complete measure of hotel profitability per room — combines occupancy, rate, and cost control into one number.

GOPRooms Available

Example:
GOP: $35,000
Rooms Available: 150
GOPPAR: $35,000 / 150 = $233.33

These formulas are general industry-standard references for hotel and F&B performance tracking. Always align definitions and reporting periods with your property's USALI/USAR chart of accounts and finance team.

Go Deeper

📈 Key Hotel KPIs Every Hotelier Should Track The full article behind these formulas, with context on how and when to use each one. 🍴 How to Calculate Food Cost Per Portion A step-by-step recipe costing framework with a full worked example.

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