Annual Financial Plan & Operational Budget · January – December 2026
52 Keys · 18,980 Available Room Nights · Sukhothai, Thailand
Profit & Loss — Full Year Budget 2026 · 52 Keys · Sukhothai
| Description | Actual 2024 (฿) | ACT+FC 2025 (฿) | Budget 2026 (฿) | Var vs 2025 | % of 2026 Rev |
|---|---|---|---|---|---|
| REVENUE | |||||
| Room Revenue | 5,719,380 | 9,589,103 | 14,217,907 | +48.27% | 95.4% |
| Other Operating Revenue | 771,326 | 1,077,548 | 685,200 | -36.41% | 4.6% |
| TOTAL REVENUE | 6,490,705 | 10,666,651 | 14,903,107 | +39.72% | 100.0% |
| DEPARTMENTAL EXPENSES | |||||
| Cost of Sales | 18,556 | 19,485 | 0 | -100% | 0.0% |
| Payroll & Benefits (Rooms) | 1,676,100 | 2,038,850 | 2,550,879 | +25.1% | 17.1% |
| Other Dept. Expenses (Rooms) | 1,596,164 | 3,144,358 | 5,249,055 | +66.9% | 35.2% |
| DEPARTMENTAL PROFIT | 3,199,885 | 5,463,957 | 7,103,175 | +30.0% | 47.7% |
| OVERHEAD DEPARTMENTS | |||||
| A&G — Payroll | 769,725 | 880,478 | 864,946 | -1.8% | 5.8% |
| A&G — Other Expenses | 366,892 | 309,236 | 910,031 | +194.3% | 6.1% |
| S&M — Payroll | 163,896 | 162,889 | 167,773 | +3.0% | 1.1% |
| S&M — Other Expenses | 53,054 | 27,136 | 87,060 | +220.8% | 0.6% |
| POMEC — Payroll | 397,047 | 515,630 | 589,467 | +14.3% | 4.0% |
| POMEC — Other Expenses | 172,539 | 394,470 | 342,600 | -13.1% | 2.3% |
| Energy Cost | 665,631 | 498,266 | 673,160 | +35.1% | 4.5% |
| TOTAL OVERHEAD | 2,588,784 | 2,788,105 | 3,635,037 | +30.4% | 24.4% |
| GROSS OPERATING PROFIT (GOP) | 605,327 | 2,675,852 | 3,468,137 | +29.6% | 23.3% |
| Rent | 74,000 | 74,000 | 74,400 | +0.5% | 0.5% |
| Property Taxes | 88,044 | 87,096 | 90,000 | +3.3% | 0.6% |
| Insurance Building | 61,057 | 91,472 | 99,000 | +8.2% | 0.7% |
| Vehicle / Sign Taxes | 1,196 | 1,196 | 1,800 | +50.5% | 0.0% |
| EBITDA (Profit Before Depreciation) | 381,030 | 2,422,088 | 3,202,937 | +32.2% | 21.5% |
| Depreciation & Amortization | 593,981 | 679,125 | 696,000 | +2.5% | 4.7% |
| NET PROFIT (LOSS) BEFORE TAX | (206,040) | 1,748,173 | 2,506,937 | +43.4% | 16.8% |
Room Revenue Strategy · 52 Keys · 18,980 Available Room Nights / Year
| Period | Rm Nights Sold | Net Revenue (฿) | ADR (฿) | Occ % | RevPAR (฿) |
|---|---|---|---|---|---|
| Actual 2024 | 4,380 | 5,411,738 | 1,061 (avg) | 23.1% | 273 |
| ACT+FC 2025 | 8,223 | 9,589,103 | 1,060 | 43.3% | 459 |
| Budget 2026 | 12,344 | 12,925,383 | 1,047 | 65.0% | 681 |
| Segment | BG 2026 | ACT+FC 2025 | ACT 2024 | Var 26v25 |
|---|
| Market Segment | Rm Nights BG26 | % Mix | Net Revenue (฿) | ADR (฿) | Notes |
|---|---|---|---|---|---|
| REB — FIT Retail BAR | 458 | 3.7% | 712,350 | 1,555 | Direct BAR Rate · BARF |
| REO — FIT Retail OTA (OBAR+OAPR) | 716 | 5.8% | 991,700 | 1,385 | OTA + Alt BAR + Package |
| RED — FIT Retail Discount | 464 | 3.8% | 714,950 | 1,541 | DPRO · Discounted Promo |
| LON — Longstay | 7,801 | 63.2% | 6,498,233 | 833 | LONG Rate · Core Revenue Segment |
| COR — FIT Corporate | 514 | 4.2% | 720,800 | 1,402 | CSTD Corporate Rate |
| WHO — Wholesale (WSTA + WDYN) | 330 | 2.7% | 455,000 | 1,379 | WSTA + WDYN Channels |
| MGR — MICE Groups (GCOR + GGOV) | 1,144 | 9.3% | 1,559,750 | 1,363 | Corp + Gov Groups |
| LGR — Leisure Groups (GOTH + GTOS) | 917 | 7.4% | 1,272,600 | 1,388 | GOTH + GTOS Leisure |
| TOTAL ALL MARKETS | 12,344 | 100% | 12,925,383 | 1,047 | Excl. 10% SVC Charge |
| Month | Avail. Rooms | Rm Nights | Occ % | ADR (฿) | RevPAR (฿) | Net Rev. (฿) |
|---|---|---|---|---|---|---|
| January | 1,612 | 1,012 | 62.8% | 1,191 | 748 | 1,205,500 |
| February | 1,456 | 848 | 58.2% | 1,109 | 646 | 940,000 |
| March | 1,612 | 747 | 46.3% | 1,040 | 482 | 776,800 |
| April | 1,560 | 748 | 47.9% | 1,032 | 495 | 771,950 |
| May | 1,612 | 1,094 | 67.9% | 927 | 629 | 1,014,160 |
| June | 1,560 | 1,135 | 72.8% | 940 | 684 | 1,067,460 |
| July | 1,612 | 1,139 | 70.7% | 940 | 664 | 1,070,310 |
| August | 1,612 | 1,162 | 72.1% | 949 | 684 | 1,102,660 |
| September | 1,560 | 1,073 | 68.8% | 979 | 673 | 1,049,933 |
| October | 1,612 | 1,034 | 64.1% | 1,037 | 665 | 1,072,480 |
| November | 1,560 | 1,427 | 91.5% | 1,274 | 1,165 | 1,817,480 |
| December | 1,612 | 925 | 57.4% | 1,121 | 643 | 1,036,650 |
| Full Year | 18,980 | 12,344 | 65.0% | 1,047 | 681 | 12,925,383 |
Organization Chart · Headcount · Payroll & Employee Benefits
| Department | BG2025 Perm. | BG2025 Casual | BG2026 Perm. | BG2026 Casual | BG2026 Total |
|---|---|---|---|---|---|
| Front Office | 4 | 0 | 4 | 0 | 4 |
| Housekeeping | 5 | 2 | 5 | 2 | 7 |
| Engineering | 2 | 0 | 2 | 0 | 2 |
| Accounting | 1 | 0 | 1 | 0 | 1 |
| Grand Total (excl. Cluster HOD) | 12 | 2 | 12 | 2 | 14 |
| Department | HC | Annual Salary (฿) | SVC Charge (฿) | Meals (฿) | Bonus (฿) | SS (฿) | Insurance (฿) | Total Benefits (฿) |
|---|---|---|---|---|---|---|---|---|
| Front Office | 4 | 589,000 | 148,800 | 57,600 | 36,000 | 23,560 | 20,740 | 286,700 |
| Housekeeping | 7 | 745,000 | 186,000 | 100,800 | 63,000 | 29,800 | 36,295 | 415,895 |
| Engineering | 2 | 289,000 | 74,400 | 28,800 | 18,000 | 11,560 | 10,370 | 143,130 |
| Accounting | 1 | 141,000 | 37,200 | 14,400 | 9,000 | 5,640 | 5,185 | 71,425 |
| Cluster HOD (Allocated) | — | 1,241,885 | — | — | — | — | — | — |
| Grand Total | 14 | 3,005,885 | 446,400 | 201,600 | 126,000 | 70,560 | 72,590 | 917,150 |
Capital Expenditure · Operating Supplies · FF&E · Special Projects · Reserve
| Category / Item | Q1 Jan–Mar | Q2 Apr–Jun | Q3 Jul–Sep | Q4 Oct–Dec | Total (฿) |
|---|---|---|---|---|---|
| OSE — HK Linen & Pillow | ฿26,700 | — | ฿96,360 | — | ฿123,060 |
| FF&E — Front Office (Wheelchair + Laptop) | ฿25,660 | — | — | — | ฿25,660 |
| FF&E — Housekeeping (Vacuum + Scrubber + Cart) | ฿26,900 | ฿20,000 | — | ฿14,300 | ฿61,200 |
| FF&E — IT / Accounting (Cloud Switch) | — | ฿15,000 | — | — | ฿15,000 |
| Special — Curtains (10 sets) | — | ฿26,000 | — | — | ฿26,000 |
| Special — Landscape Renovation | — | ฿200,000 | — | — | ฿200,000 |
| Grand Total | ฿79,260 | ฿261,000 | ฿96,360 | ฿14,300 | ฿450,920 |
| Month | Revenue (฿) | Cash Inflow (฿) | Cash Outflow (฿) | Net Cash Ops (฿) | GOP (฿) | GOP % |
|---|
Planning Milestones · Approval Process · Version Control · Contact Points