Hotel Paradise. Majid and Fatemehsadat

Hotel Resort
BUSINESS PLAN AND MARKETING

AND COMMUNICATION
ELEMENTS FOR ITALIAN TOURISM
MARKET
Majid Moslemi
Fatemehsadat Hosseini
July 2022
Executive Summary
As all we know Italy has been always a destination for travelers in any part of the world.
So, we have a potential tourism market in Italy, specially in Rome.
The project which we have planned to do is 3 Star Paradise Hotel in the heart of the
Giustiniana Village.
We decided to locate Paradise Hotel in the green ambient to avoid the crowded city and
also get our costumer a chance of being in touch with nature and experience an different
style of a journey.
Executive Summary
Regarding our economic and financial results, it is considered that we can start 3 Star
Paradise Hotel project with one building with 2 Junior Suits, 2 Deluxe Suits & 4
Standard Room with an acceptable quality in a very suitable prices. All can be done by
an initial common stock of 1.200.000€ and expecting a ROE equal to11.83%and ROI of
10.25%. By analyzing the P&L, Income Statement and cash flow during the first fully
operational year, we expect to start overcoming our Breakeven point, reaching a NET
Profit around 137.758€ and it is noticeable that it will increase during our first
operations years.
TABLE OF
CONTENTS
01 02 03
ABOUT US MARKET ANALYSIS Business Model
04 05 06
Operational Plan Economic and Management Control
Financial Plan
01
About Us
Location and Environment
Mission, Vision, Values

Giustiniana
Location
The location is Giustiniana Village

located in north-west of Rome,
the capital of Italy.
Vision
Conversion of moments to memories

Mission
Providing exceptional experiences through personalized

accommodation and delightful activities
Loyalty Unique
Values
We care about We dare
your expectations to be different
Trust Safety
Your trust Stay with us,
Is our strength Feel at home
02
Market Analysis
Industry Analysis
Trends
Accommodation and Tourist Numbers
BCG Matrix
Market Segmentation
New Trends
Accessibility
widening access to less-
visited areas and giving all
Sustainability types of visitor the chance to Innovation
A key element of benefit from tourism and
fully appreciate the Digitalization is at the
competitiveness forefront of innovation,
in tourism, which must uniqueness of the
destinations visited. relating to the
conserve natural resources distribution of
and landscapes and attract information, decision
investment for their making by travelers and
protection. the expansion of
information tools.
Industry Analysis
In particular, the presence of foreign tourists, 116
who in 2019 represented about two thirds of Italian GDP Billion
the total, with about 16 million arrivals, is
reduced to just over 5 million in 2020 (-68.7%).
The expenditures has a decline of -62.2% and
the GDP -50.8% fell. Italy had a hardest hit in
tourism industry due to the Covid-19.
17.3
Foreign Tourist Billion
Expenditure
5.4
Million Arrivals
Source: Statista 2020

ACCOMMODATION OFFER
MARKET ANALYSIS
2019 2020 ROME
In 2020, the number of beds
in such hotel facilities
reached over 74 thousand,
618
rising from roughly 73.3
605
thousand in 2019. So the
variation of hospitality
428
417
market is High.
Meanwhile, three-star
312
307
hotels which is our Relative
Market Share reported the
179
174
first-highest figure in 2020,
offering around 40.5
53
53
thousand beds overall.

5-STAR & 5-STAR 4-STAR HOTEL 3-STAR HOTEL 2-STAR HOTEL 1-STAR HOTEL
The number of 3-Star hotels
DELUXE HOTEL in Rome is 618 in 2020.
Source: Statista 2020
BCG Matrix
? Stars generate a lot of income,

but in order to fight off
competitors and perhaps even
increase our market share, we’ll
still require:
significant cash investment,
Increasing loyalty from costumers,
Improving product services,
Provide support service &
Improve product quality.
By this best-case scenario we can

always shine as a Star.
MARKET ANALYSIS
Source: Statista Target Market Analysis
Overnight stays
2020 (RM)
Our
Target Market
Market
Available Market
Competitors
Potential market share
Unfollowed
market
People
without
economy
availability
5.4 4.3 2.5

20% 40% 99% 25,000
mln mln mln 1%
Market segmentation
Purchase
Segment Age Range Interest
power
Medium
1 25-40 Sport and active tourism (biking, hiking, horse riding…)
High
Medium
2 25-40 Adventure and discover new things.
High
Medium
3 25-40 Wellness and healthy food experience
High
Medium They wish to hear the silence and enjoy the nature.
4 Over 50
High
Families with Medium Raise the awareness of their children about nature.
5
children High Expend time together in the open-air
Market Segmentation
Families
Couples 25-
Over 50 with
Here we should notice that in 40
Children
order to have a better
outcome we should choose Junior Suit Segment 2 Segment 4
the right market which have
much more benefit for us, Segment 5
and we can not take to Deluxe suit Segment 3
account all the segments.

Standard
Segment 1 Segment 4 Segment 5
Room
Standard Room Junior suits
(4 rooms) (2 rooms)
Total: 8 Rooms
Deluxe suits
(2 rooms)
Merket Segmentation: Porter
Competitive Advantage
Uniqueness Low Cost

We are focused to offer our
services to our costumers by a
Large
Competitive Scope
unique differentiation from our Cost
Differentiation
competitors through the Leadership
creative staff and high quality
and strong marketing skill.
Our uniqueness is our natural
Narrow
location and activities and also Differentiation
Cost
Leadership
we will keep an eye on cost focused
focused
control beside the quality.
03
Business Model
PEST
SWOT
LEONTIEF Matrix
Competitor Analysis
Pricing Strategy
Pest Analysis
Political Economy
Social Technology
Politic Factors
Factor Forecast Consequences T O
1 Trade Legislation - Ease of License ×
Enhancement of Sustainable
2 + New Destination ×
Tourism
3 Tax Regulation - Better Cash Flow ×
Increase New Tourism

4 Government Sustainability + ×
Destination.
Economy Factors
1 GDP Trend + Growth in Family Budget ×
2 Unemployment - Market Size ×
3 Bank Interest Rates - Financial Costs ×
4 Market Globalization + Competition Growth ×

Social Factors
Cause confliction in norms and

1 Changing Rules + harmony of the society and ×
nature.
2 Life Expectations + Market Size ×
3 Free Time + Market Size ×
4 Sustainable Tourism Research + New Products ×

Technology Factors
1 Technology Costs - Ease of Access ×
2 Social media + Increase Users ×
Advertising Widely Through

3 Advertising + ×
Interest
Businesses based on
4 + Loss of Human Connection ×
Technology
5 Ease of Access to Information + Get Inform about World Faster ×

Helpful Harmful
Internal Factors
1. Unique product features 1. New Brand

2. Clear value proposition 2. Out of the city and far from historical places
3. Build stronger customer relationships 3. Limited number of rooms
4. Improve the overall customer experience 4. Branding Development
5 Creating more social media content 5. Under control the costs
6. Calm atmosphere 6. Food waste from restaurant
7. Team working with unique ideas
8. Using solar energy S W 7. Having no specific experience and knowledge
8. Location must build completely
9. Having no commercial agreements
O T
External Factors
1. Internet technology 1. Existing of competitors

2. Customer culture 2. Transport System
3. Nature 3. Government instability
4. High number of tourists in Rome 4. Costumers becoming more demanding
5. High market segment 5. Businesses based on technology
6. GDP growth 6. Terrorism
7. Bank interest rates 7. Network growth
8. Tax regulation 8. Market globalization
9. Ease of licenses
LEONTIEF Matrix
Strengths Weaknesses
S1 S2 S3 S4 S5 S6 S7 S8 W1 W2 W3 W4 W5 W6 W7 W8 W9
O1 HH H HH H L LL LL L HH LL LL HH M LL H LL HH
O2 LL HH HH HH HH M LL LL LL LL LL H LL LL HH LL LL
Opportunities
O3 HH LL LL M HH LL LL HH M H L LL H LL L LL LL
O4 M M H H M L LL LL LL LL LL H LL LL LL LL LL
O5 M M H H M M LL LL M L M H L M LL LL M
O6 H LL LL LL LL LL LL H M H LL LL H LL LL LL H
O7 H LL LL LL LL LL LL H LL LL LL LL H LL LL H LL
O8 LL LL LL LL LL LL LL H LL LL LL M HH LL LL HH LL
O9 HH LL LL LL LL LL LL LL HH HH H M M LL H HH LL
T1 HH HH HH H HH LL H HH HH HH H HH HH LL HH M HH
T2 LL LL LL H LL LL LL LL LL HH LL LL H LL LL M LL
LL LL LL LL LL LL LL LL LL LL H LL LL LL LL
Threats
T3 LL M
T4 HH H HH HH HH H H LL H M LL H M LL H LL M
T5 H M H M HH M M LL H M LL HH H LL HH LL HH
HH Very Hight
T6 LL LL HH HH H LL LL LL LL LL LL HH HH LL M LL LL
H High
T7 H HH HH M HH LL M LL HH LL LL HH H LL H LL LL
L Low
T8 H H HH M LL HH M LL HH LL LL HH H LL H LL H LL Null
S1 S2 S3 S4 S5 S6 S7 S8 W1 W2 W3 W4 W5 W6 W7 W8 W9
SO O1 HH H HH H L LL LL L HH LL LL HH M LL H LL HH WO
strategy O2 LL HH HH HH HH M LL LL LL LL LL H LL LL HH LL LL strategy
O1 Internet O1 Internet
Technology O3 HH LL LL M HH LL LL HH M H L LL H LL L LL LL Technology
S3 Build W4 branding
stronger customer O4 M M H H M L LL LL LL LL LL H LL LL LL LL LL development
relationships
S4 Improve the O5 M M H H M M LL LL M L M H L M LL LL M
overall customer
experience O6 H LL LL LL LL LL LL H M H LL LL H LL LL LL H
O2 Customer O7 H LL LL LL LL LL LL H LL LL LL LL H LL LL H LL
culture
O8 LL LL LL LL LL LL LL H LL LL LL M HH LL LL HH LL
O9 HH LL LL LL LL LL LL LL HH HH H M M LL H HH LL
ST T1 HH HH HH H HH LL H HH HH HH H HH HH LL HH M HH
strategy T2 LL LL LL H LL LL LL LL LL HH LL LL H LL LL M LL WT strategy
S3 Build stronger W5 Under control the
customer T3 LL LL LL LL LL LL LL LL LL LL LL M H LL LL LL LL costs
relationships T1 Existing of
T4 Costumers T4 HH H HH HH HH H H LL H M LL H M LL H LL M competitors
becoming more
demanding T5 H M H M HH M M LL H M LL HH H LL HH LL HH
S5 Creating
more social media T6 LL LL HH HH H LL LL LL LL LL LL HH HH LL M LL LL
content
T1 Existing of T7 H HH HH M HH LL M LL HH LL LL HH H LL H LL LL
competitors
T8 H H HH M LL HH M LL HH LL LL HH H LL H LL H
Strategies
SO Strategy
We will use our internal strength to take advantages of external
opportunities. In the Leontief as we can see there are external
factors such as Internet technology and customer culture that we
can take them as positive points with our strength in build strong
costumer relationship and improve the overall customer
experience.
Strategies
WO Strategy
We will improve our internal weaknesses by using the external
opportunities. Here, we can take to account the internet technology
to improve our business.
Strategies
ST Strategy
We will use our internal strengths to prevent possible external
threats. Existing of competitors and high demanding costumers can
be a real threat for us but we can overcome this threats by Creating
more social media content and Build stronger customer
relationships.
We may highlight these two advantages.
Strategies
WT Strategy
To avoid external threats and minimize internal weaknesses.
Since we are new in the market and have no experience for
developing our brand, we should avoid competitors by using under
control costs.
Competitors Analysis
Known Mono Own Market

Competitors location website Brand
Management
products products
Retail
Target
Strategy Distribution Pricing Strengths weaknesses
Lack of transportation
Free Wi-Fi service.
Tenuta Lisetta Low 46-70
Rome Yes No Private Yes Yes No Couple Mix Restaurant, Reservation on site hasn’t
*** Price €
Free breakfast. worked.
Weak & amateur branding.
Couple Pet friendly,

Seven Hills & Free parking,
Casal 52-116
Camping & Yes No Private Yes Yes No Family Quality Mix Free Wi-Fi Weak & amateur branding
boccone €
Village & Conference facilities
** Single Free breakfast
Couple Pet friendly

Resort La & Fitness center Web site design
150-250
Rocchetta Nomentana Yes No Private Yes Yes No Family Quality Mix Variety of Room types. Book from website
€
*** & Free breakfast Lack of info on website
Single Parking
Lack of transportation
Couple
Free wi-fi service.
&
Hotel Cassia Monte Low 60-100 Triple room Not allowed pets
Yes No Private Yes Yes No Family Mix
*** Sacro Alto Price € Kitchen in rooms Weak & amateur branding
&
Free breakfast Mono language-Italian
Single
Competitor Positioning
Market Segment
Competitive Factors Segment 1 Segment 2 Segment 3
1 Elegance and room size 10 10

2 Proximity to monuments 30
3 Proximity to Natural path 30 20 30
4 Pool & massage 10 10 20
5 Bookable via internet 20
6 Price 10 20
7 Availability of technological services 20 10
8 Room service 10 20 Sport Tourism Segment 1
9 Animal friendly 10 10 Adventure Tourism Segment 2
Total 100 100 100 Wellness Tourism Segment 3
Sport Tourism
Tenuta Lisetta
Competitive Factor Internal Evaluation Competitive Evaluation
Market Weighted- Weighted-
Competitive Factor Item weight Vote 1-10 Vote 1-10
segment Vote Vote
Elegance and room
1 1 1 10 5 50 8 80
size
Proximity to Natural
2 1 3 30 9 270 4 120
path
3 1 Pool & massage 4 20 7 140 8 80
4 1 Price 6 10 7 70 4 40
technological
5 1 7 20 5 100 3 200
services
6 1 Room service 8 15 8 110 5 75
7 1 Animal friendly 9 10 7 70 3 30
100 810 625
Adventure Tourism
Tenuta Lisetta
Market Weighted- Weighted-
segment Vote Vote
Elegance and room
1 2 1 10 8 80 7 70
size
Proximity to
2 2 2 30 3 90 8 240
monuments
3 2 3 20 8 160 3 60
path
4 2 Pool & massage 4 10 6 60 7 10
5 2 Bookable via internet 5 20 5 100 3 60
Technological
6 2 7 10 7 70 6 60
Services
100 560 500
Wellness Tourism
Tenuta Lisetta
Market Weighted Weighted
segment -Vote -Vote
1 3 3 30 10 300 5 150
path
2 3 Pool & massage 4 20 7 140 10 200
3 3 Price 6 20 6 120 4 80
4 3 Room service 8 20 7 160 5 100
5 3 Animal friendly 9 10 8 80 9 90
100 800 620
Company Competitive Capacity Proximately to Natural Path
Weakness Strength
2 2
Pool & massage
5 5
High
3
Factor Importance
3
6 6
7 4 1 7 4 1
Price
Low
Competitor
Elegance Room
Indifference Waste of resources
Us
Low High
Company Competitive Capacity
Weakness Strength
2 2
5 3 5 3
High
Factor Importance
6 4 6 4 1 1
Low
Competitor

Us
Low High
Company Competitive Capacity
Weakness Strength
1 1
3 4 3 2 4 2
High
Factor Importance
5 5
Low
Competitor

Us
Low High
Pricing Strategy
A pricing strategy is a model or
High
method used to establish the Skimming Premium
best price for our services.
It helps us choose prices to
Price
maximize profits and
shareholder value while
considering costumer and
market demand. Economy Penetration
Low
Since we are new in market, we
choose Penetration Strategy to
compete with our competitors. Low High
Quality
Since we are a new brand, we need to represent our hotel and
services through the market very wisely.
So, we get benefit of
 Direct channels : Primary our website
And
 Indirect channels : online tour operators (OTAs including
comparator sites), tour operators, travel agents, group organizers
and other travel websites.
For now, we have made an agreement of 10% of revenue for the short
indirect channels.
Pricing
Room type Distribution % Distribution
Direct sales 60%
Junior Suit
Indirect sales 40%
Pricing
Direct sales 60%
Deluxe Suit
Indirect sales 40%
Pricing
Direct sales 50%
Standard Room
Indirect sales 50%
04
Operational Plan
Value Proposition and services
Communicating Plan
GANTT Implementation
Staff
Communication Plan
Activities
Bicycling
Horse Riding
Trekking to
discover
Services
Restaurant Bar
Fresh and healthy Hot and Cold
foods drinks
Massage Pool
Spa and Massage Swimming Pool

Operational Plan
GANTT Project
05
Economic and Financial
Break-Even point
Full operational Year & First Year
Cash Flow & Out flow
Bank Situation
Balance Sheet
ROI & ROE

A m o r t i z a t i o n
Years of Amortization
Investments Value
Depreciation Rate
Constitution of the Company 10.000 20 500
Buying Property 600.000 20 30000
Renovation Building Works 500.000 20 25000
Various Furniture and Furnishings 100.000 10 10000
Staff Research and Training 5.000 5 1000
Launch Campaign 3.000 5 600
Solar System 7.000 8 875
TOTAL 1.225.000 67.975

Distribution Prod/Service Price % of Costumers Fixed Costs Variable Costs
Junior Suits 200 60%
Staff net salary 18000 Restaurant Meals 10
Direct Deluxe Suits 180 60%
Standard Rooms 160 50% Staff (social charges &
11000 Pool & massage 5
Junio Suits 220 40% taxes)
Activities 5
Indirect Deluxe Suits 200 40% Severance Pay 1929
Standard Rooms 180 50% General Variable
Property Insurance 3000 2% revenue
Junior Suits
Expenses
50 80%
costumer
Amortization 67.975 Distribution 10%
Deluxe Suits
Bar costumer
50 60%
General Expenses 15% Bar materials 2
Standard Rooms
50 40%
costumer
Hosting website 350 Laundry 1
Junior Suits
70 80%
costumer Costumer Insurance 1
Deluxe Suits
Restaurant costumer
70 70%
Staff 8
Standard Rooms
70 60%
costumer
Junior Suit 2
Junior Suits
60 70%
costumer Deluxe suit 2
Pool & Deluxe Suits
60 50%
Massage costumer Standard Room 4
Standard Rooms
60 30%
costumer
Junior Suits
30 50%
costumer
Deluxe Suits
Activities costumer
30 50%
Standard Rooms
30 50%
costumer
Load Factor / Sales
Room occupancy % 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Sales Summary
Junior Suits
2
Direct 60 0 22 44 66 88 110 131 153 175 197 219 241 263 285 307 329 350 372 394 416 438
Indirect 40 0 15 29 44 58 73 88 102 117 131 146 161 175 190 204 219 234 248 263 277 292
Total 100 0 37 73 110 146 183 219 256 292 329 365 402 438 475 511 548 584 621 657 694 730
Deluxe Suits
2
60 0 22 44 66 88 110 131 153 175 197 219 241 263 285 307 329 350 372 394 416 438
40 0 15 29 44 58 73 88 102 117 131 146 161 175 190 204 219 234 248 263 277 292
100 0 37 73 110 146 183 219 256 292 329 365 402 438 475 511 548 584 621 657 694 730
Standard Room
4
Direct 50 0 37 73 110 146 183 219 256 292 329 365 402 438 475 511 548 584 621 657 694 730
Indirect 50 0 37 73 110 146 183 219 256 292 329 365 402 438 475 511 548 584 621 657 694 730
Total 100 0 73 146 219 292 365 438 511 584 657 730 803 876 949 1022 1095 1168 1241 1314 1387 1460
Total Costumers 0 146 292 438 584 730 876 1022 1168 1314 1460 1606 1752 1898 2044 2190 2336 2482 2628 2774 2920
Load Factor /Revenue
REVENUE
Room Occupancy 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Junior Suits Direct 0 4380 8760 13140 17520 21900 26280 30660 35040 39420 43800 48180 52560 56940 61320 65700 70080 74460 78840 83220 87600
Costumers Indirect 0 3212 6424 9636 12848 16060 19272 22484 25696 28908 32120 35332 38544 41756 44968 48180 51392 54604 57816 61028 64240
Deluxe Suits Direct 0 3942 7884 11826 15768 19710 23652 27594 31536 35478 39420 43362 47304 51246 55188 59130 63072 67014 70956 74898 78840
Standard Room Direct 0 5840 11680 17520 23360 29200 35040 40880 46720 52560 58400 64240 70080 75920 81760 87600 93440 99280 105120 110960 116800
Junior Suits 0 2044 4088 6132 8176 10220 12264 14308 16352 18396 20440 22484 24528 26572 28616 30660 32704 34748 36792 38836 40880
Restaurant Deluxe Suits 0 1789 3577 5366 7154 8943 10731 12520 14308 16097 17885 19674 21462 23251 25039 26828 28616 30405 32193 33982 35770
Standard Room 0 3066 6132 9198 12264 15330 18396 21462 24528 27594 30660 33726 36792 39858 42924 45990 49056 52122 55188 58254 61320
Junior Suits 0 1460 2920 4380 5840 7300 8760 10220 11680 13140 14600 16060 17520 18980 20440 21900 23360 24820 26280 27740 29200
Bar Deluxe Suits 0 1095 2190 3285 4380 5475 6570 7665 8760 9855 10950 12045 13140 14235 15330 16425 17520 18615 19710 20805 21900
Standard Room 0 1460 2920 4380 5840 7300 8760 10220 11680 13140 14600 16060 17520 18980 20440 21900 23360 24820 26280 27740 29200
Junior Suits 0 1533 3066 4599 6132 7665 9198 10731 12264 13797 15330 16863 18396 19929 21462 22995 24528 26061 27594 29127 30660
Pool & Massage Deluxe Suits 0 1095 2190 3285 4380 5475 6570 7665 8760 9855 10950 12045 13140 14235 15330 16425 17520 18615 19710 20805 21900
Standard Room 0 1314 2628 3942 5256 6570 7884 9198 10512 11826 13140 14454 15768 17082 18396 19710 21024 22338 23652 24966 26280
Junior Suits 0 548 1095 1643 2190 2738 3285 3833 4380 4928 5475 6023 6570 7118 7665 8213 8760 9308 9855 10403 10950
Activities Deluxe Suits 0 548 1095 1643 2190 2738 3285 3833 4380 4928 5475 6023 6570 7118 7665 8213 8760 9308 9855 10403 10950
Standard Room 0 1095 2190 3285 4380 5475 6570 7665 8760 9855 10950 12045 13140 14235 15330 16425 17520 18615 19710 20805 21900
Total 0 43910 87819 131729 175638 219548 263457 307367 351276 395186 439095 483005 526914 570824 614733 658643 702552 746462 790371 834281 878190
Load Factor /costs
Room Occupancy 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Fixed Costs
Staff net salary 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000 144000
Staff (social charges &

88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000 88000
taxes)
Severance Pay 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432 15432
Property Insurance 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000
Amortization 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975 67975
General Expenses 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800 34800
Hosting website 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350
Total 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557 353557
Room Occupancy 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Variable Costs
Restaurant Meals 0 986 1971 2957 3942 4928 5913 6899 7884 8870 9855 10841 11826 12812 13797 14783 15768 16754 17739 18725 19710
Pool & massage 0 329 657 986 1314 1643 1971 2300 2628 2957 3285 3614 3942 4271 4599 4928 5256 5585 5913 6242 6570
Activities 0 365 730 1095 1460 1825 2190 2555 2920 3285 3650 4015 4380 4745 5110 5475 5840 6205 6570 6935 7300
General Variable Expenses 0 878 1756 2635 3513 4391 5269 6147 7026 7904 8782 9660 10538 11416 12295 13173 14051 14929 15807 16686 17564
Distribution 0 1270 2540 3811 5081 6351 7621 8891 10162 11432 12702 13972 15242 16513 17783 19053 20323 21593 22864 24134 25404
Bar materials 0 161 321 482 642 803 964 1124 1285 1445 1606 1767 1927 2088 2248 2409 2570 2730 2891 3051 3212
Laundry 0 146 292 438 584 730 876 1022 1168 1314 1460 1606 1752 1898 2044 2190 2336 2482 2628 2774 2920
Insurance 0 146 292 438 584 730 876 1022 1168 1314 1460 1606 1752 1898 2044 2190 2336 2482 2628 2774 2920
Total 0 4280 8560 12840 17120 21400 25680 29960 34240 38520 42800 47080 51360 55640 59920 64200 68480 72760 77040 81320 85600
Break-Even Point
1000000
900000
800000
700000 Revenue
346,612
600000
500000
400000
300000
200000
Variable Costs
100000 335,024
0
Revenues Fixed Costs variable costs

Full operational Year and 1st
Year
Revenue and Costs
Prod/Servic % Ancillary
Distribution Price Volumes Payments product
Price Volumes Payment
e Costumers
Junior Suits
Card (30 70 80% Cash
Junior Suits 200 60% 263 days)
costumer
Deluxe Suits
20% Cash 70 70% Cash
Restaurant costumer
Direct Deluxe Suits 180 60% 263 80% Card
Standard
(30 days)
Rooms 70 60% Cash
costumer
Standard Card (30
160 50% 511 days)
Rooms Junior Suits
costumer
50 80% Cash
Card (30
Junior Suits 220 40% 175 days) Deluxe Suits
50 60% Cash
20% Cash
Bar costumer
Deluxe Suits 200 40% 175 80% Card Standard

Indirect Rooms 50 40% Cash
(30 days
costumer
Standard Card (30 Junior Suits
180 50% 511 days) 60 70% Cash
Rooms costumer
Percentage of yearly
Pool & Deluxe Suits
costumer
60 50% Cash
Type of rooms Quantity Sold Massage
Sales Standard
Rooms 60 30% Cash
Junior Suits 60% 438 costumer
Junior Suits
Deluxe Suits 60% 438 costumer
30 50% Cash
Standard Rooms 70% 1022 Deluxe Suits

30 50% Cash
Activities costumer
Standard
Junior Suit 2 Rooms 30 50% Cash
costumer
Deluxe suit 2
Standard Room 4
Forecast of Monthly Sales
Monthly sales
31 28 31 30 31 30 31 31 30 31 30 31
1 2 3 4 5 6 7 8 9 10 11 12 Total
Available nights for Junior
62 56 62 60 62 60 62 62 60 62 60 62 730
Suits
Available nights for De Luxe
62 56 62 60 62 60 62 62 60 62 60 62 730
Suits
Available nights for Standard
124 112 124 120 124 120 124 124 120 124 120 124 1460
Room
% monthly sales for Junior
5.4% 3.5% 8% 8% 11% 11% 14.2% 14.% 11% 3.5% 3% 7.3% 100%
Suits
Nights in Junior Suits Sold 24 16 35 35 48 48 62 62 48 15 13 32 438
% monthly sales De Luxe
5.7% 3.6% 5% 10.6% 11% 11% 14.2% 14.2% 11% 3.5% 3% 7.2% 100%
Suits
Nights in Deluxe Suits Sold 25 16 22 47 48 48 62 62 48 15 13 32 438
% monthly sales for STD
5.7% 3.6% 8% 9% 11% 11.5% 12.1% 12.1% 11.5% 3.5% 3% 9% 100%
Rooms
Nights in STD Rooms Sold 58 37 82 92 112 118 124 124 118 36 31 92 1022
We assume that our Junior Suits Occupancy is 60% in a total year,

Deluxe rooms Occupancy 60%
& STD rooms are 70% occupied.
Fully Operational Year
Unit
Sales Summary Value
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Direct 60% 14 9 21 21 29 29 37 37 29 9 8 19 263

Junior Suits
Indirect 40% 9 6 14 14 19 19 25 25 19 6 5 13 175
Direct 60% 15 9 13 28 29 29 37 37 29 9 8 19 263

Deluxe Suits
Indirect 40% 10 6 9 19 19 19 25 25 19 6 5 13 175
Direct 50% 29 18 41 46 56 59 62 62 59 18 15 46 511

STD Rooms
Indirect 50% 29 18 41 46 56 59 62 62 59 18 15 46 511
Junior Suits 80% 19 12 28 28 39 39 50 49 39 12 11 26 350
Restaurant Deluxe Suits 70% 17 11 15 32 34 34 44 44 34 11 9 22 307
STD Rooms 60% 35 22 49 55 67 71 74 74 71 21 18 55 613
Junior Suits 80% 19 12 28 28 39 39 50 49 39 12 11 26 350
Bar Deluxe Suits 60% 15 9 13 28 29 29 37 37 29 9 8 19 263
STD Rooms 40% 23 15 33 37 45 47 49 49 47 14 12 37 409
Junior Suits 70% 17 11 25 25 34 34 44 43 34 11 9 22 307
Pool &
Deluxe Suits 50% 12 8 11 23 24 24 31 31 24 8 7 16 219
Massage
STD Rooms 30% 17 11 25 28 34 35 37 37 35 11 9 28 307
Junior Suits 50% 12 8 18 18 24 24 31 31 24 8 7 16 219
Activities Deluxe Suits 50% 12 8 11 23 24 24 31 31 24 8 7 16 219
STD Rooms 50% 12 8 11 23 24 24 31 31 24 8 7 16 219
Unit
Revenue Summary Value
Direct 200 2838 1840 4205 4205 5782 5782 7464 7358 5782 1840 1577 3837 52560
Junior Suits
Indirect 220 2081 1349 3084 3084 4240 4240 5473 5396 4240 1349 1156 2814 38544
Direct 180 2696 1703 2365 5014 5203 5203 6717 6717 5203 1656 1419 3406 47304
Deluxe Suits
Indirect 200 1997 1261 1752 3714 3854 3854 4976 4976 3854 1226 1051 2523 35040
Direct 160 4660 2943 6541 7358 8994 9402 9893 9893 9402 2862 2453 7358 81760
STD Rooms
Indirect 180 5243 3311 7358 8278 10118 10578 11130 11130 10578 3219 2759 8278 91980
First Subtotal 19516 12408 25305 31653 38191 39059 45652 45470 39059 12152 10416 28216 347188
Junior Suits 70 1325 858 1962 1962 2698 2698 3483 3434 2698 858 736 1791 24528
Restaurant Deluxe Suits 70 1223 773 1073 2275 2361 2361 3048 3048 2361 751 644 1545 21462
STD Rooms 70 2447 1545 3434 3863 4722 4936 5194 5194 4936 1502 1288 3863 42924
Junior Suits 50 946 613 1402 1402 1927 1927 2488 2453 1927 613 526 1279 17520
Bar Deluxe Suits 50 749 473 657 1393 1445 1445 1866 1866 1445 460 394 946 13140
STD Rooms 50 1165 736 1635 1840 2248 2351 2473 2473 2351 715 613 1840 20440
Junior Suits 60 993 644 1472 1472 2024 2024 2612 2575 2024 644 552 1343 18396
Pool & Deluxe Suits 60 749 473 657 1393 1445 1445 1866 1866 1445 460 394 946 13140
Massage
STD Rooms 60 1049 662 1472 1656 2024 2116 2226 2226 2116 644 552 1656 18396
Junior Suits 30 355 230 526 526 723 723 933 920 723 230 197 480 6570
Activities Deluxe Suits 30 374 237 329 696 723 723 933 933 723 230 197 473 6570
STD Rooms 30 374 237 329 696 723 723 933 933 723 230 197 473 6570
Second Subtotal 11749 7481 14946 19173 23062 23471 28054 27920 23471 7338 6290 16634 209656
Total Revenue 31266 19888 40251 50826 61253 62530 73706 73390 62530 19490 16705 44850 556844
Unit
Costs(2nd year) Value
Fixed Costs
Staff net salary 18000 10286 10286 10286 20571 10286 10286 10286 10286 10286 10286 10286 20571 144000
Staff (social charges & taxes) 11000 6286 6286 6286 12571 6286 6286 6286 6286 6286 6286 6286 12571 88000
Severance Pay 1929 1286 1286 1286 1286 1286 1286 1286 1286 1286 1286 1286 1286 15432
Property Insurance 3000 1500 0 0 0 0 0 1500 0 0 0 0 0 3000
General Expenses 15% 2486 2486 2486 4971 2486 2486 2486 2486 2486 2486 2486 4971 34800
Web Hosting 350 350 350 350 350 350 350 350 350 350 350 350 350 4200
First Subtotal 22193 20693 20693 39750 20693 20693 22193 20693 20693 20693 20693 39750 289432
Unit
Costs Value
Variable Costs
Restaurant Meals 10 714 454 924 1157 1397 1428 1675 1668 1428 445 381 1028 12698
Pool & massage 5 233 148 300 377 458 465 559 556 465 146 125 329 4159
Activities 5 184 117 197 320 361 361 466 464 361 115 99 238 3284
General Variable Expenses 2% 625 398 805 1017 1225 1251 1474 1468 1251 390 334 897 11134
Distribution 10% 932 592 1219 1508 1821 1867 2158 2150 1867 579 497 1361 16553
Bar materials 2 114 73 148 185 225 229 273 272 229 72 61 163 2043
Laundry 1 107 68 139 173 209 214 248 247 214 66 57 155 1898
Costumer Insurance 1 107 68 139 173 209 214 248 247 214 66 57 155 1898
Second Subtotal 3016 1918 3871 4910 5905 6029 7101 7072 6029 1879 1610 4327 53667
TOTAL COSTS 25209 22611 24564 44660 26598 26722 29294 27765 26722 22572 22304 44077 343099
First Year
Unit
Sales Summary Value
Fist Year Sales Percentage 0 0 0 0 10 20 40 50 50 60 70 80
Direct 60% 0 0 0 0 3 6 15 18 14 6 6 15 83
Junior Suits
Indirect 40% 0 0 0 0 2 4 10 12 10 4 4 10 55
Direct 60% 0 0 0 0 3 6 15 19 14 6 6 15 83
Deluxe Suits
Indirect 40% 0 0 0 0 2 4 10 12 10 4 4 10 55
Direct 50% 0 0 0 0 6 12 25 31 29 11 11 37 161

STD Rooms
Indirect 50% 0 0 0 0 6 12 25 31 29 11 11 37 161
Junior Suits 80% 0 0 0 0 4 8 20 25 19 7 7 20 110

Restaurant Deluxe Suits 70% 0 0 0 0 3 7 17 22 17 6 6 18 97
STD Rooms 60% 0 0 0 0 7 14 30 37 35 13 13 44 193
Junior Suits 80% 0 0 0 0 4 8 20 25 19 7 7 20 110
Bar Deluxe Suits 60% 0 0 0 0 3 6 15 19 14 6 6 15 83
STD Rooms 40% 0 0 0 0 4 9 20 25 24 9 9 29 129
Junior Suits 70% 0 0 0 0 3 7 17 21 17 6 6 18 97
Pool &
Deluxe Suits 50% 0 0 0 0 2 5 12 16 12 5 5 13 69
Massage
STD Rooms 30% 0 0 0 0 3 7 15 19 18 6 6 22 96
Junior Suits 50% 0 0 0 0 2 5 12 15 12 5 5 13 69
Activities Deluxe Suits 50% 0 0 0 0 2 5 12 16 12 5 5 13 69
STD Rooms 50% 0 0 0 0 2 5 12 16 12 5 5 13 69
Unit
Revenue Summary Value
Fist Year Sales Percentage 0 0 0 0 10 20 40 50 50 60 70 80
Direct 200 0 0 0 0 578 1156 2985 3679 2891 1104 1104 3070 16567
Junior Suits
Indirect 220 0 0 0 0 424 848 2189 2698 2120 809 809 2251 12149
Direct 180 0 0 0 0 520 1041 2687 3359 2602 993 993 2725 14920
Deluxe
Suits Indirect 200 0 0 0 0 385 771 1990 2488 1927 736 736 2018 11052
Direct 160 0 0 0 0 899 1880 3957 4946 4701 1717 1717 5887 25705
STD Rooms
Indirect 180 0 0 0 0 1012 2116 4452 5565 5289 1932 1932 6623 28919
First Subtotal 0 0 0 0 3819 7812 18261 22735 19530 7291 7291 22573 109311
Junior Suits 70 0 0 0 0 270 540 1393 1717 1349 515 515 1432 7731
Restaurant Deluxe Suits 70 0 0 0 0 236 472 1219 1524 1180 451 451 1236 6769
STD Rooms 70 0 0 0 0 472 987 2078 2597 2468 901 901 3091 13495
Junior Suits 50 0 0 0 0 193 385 995 1226 964 368 368 1023 5522
Bar Deluxe Suits 50 0 0 0 0 145 289 746 933 723 276 276 757 4144
STD Rooms 50 0 0 0 0 225 470 989 1237 1175 429 429 1472 6426
Junior Suits 60 0 0 0 0 202 405 1045 1288 1012 386 386 1074 5798
Pool & Deluxe Suits 60 0 0 0 0 145 289 746 933 723 276 276 757 4144
Massage
STD Rooms 60 0 0 0 0 202 423 890 1113 1058 386 386 1325 5784
Junior Suits 30 0 0 0 0 72 145 373 460 361 138 138 384 2071
Activities Deluxe Suits 30 0 0 0 0 72 145 373 466 361 138 138 378 2072
STD Rooms 30 0 0 0 0 72 145 373 466 361 138 138 378 2072
Second Subtotal 0 0 0 0 2306 4694 11222 13960 11735 4403 4403 13307 66030
Total Revenue 0 0 0 0 6125 12506 29483 36695 31265 11694 11694 35880 175341
Unit
Costs Value
Fixed Costs
Staff net salary 18000 0 0 0 10286 10286 10286 10286 10286 10286 10286 10286 18000 100286
Staff (social charges & taxes) 11000 0 0 0 6286 6286 6286 6286 6286 6286 6286 6286 11000 61286
Severance Pay 1929 0 0 0 1286 1286 1286 1286 1286 1286 1286 1286 1286 11574
Property Insurance 3000 1500 0 0 0 0 0 1500 0 0 0 0 0 3000
General Expenses 15% 0 0 0 2486 2486 2486 2486 2486 2486 2486 2486 4350 24236
Website Hosting 350 0 0 350 350 350 350 350 350 350 350 350 350 3500
First Subtotal 1500 0 350 20693 20693 20693 22193 20693 20693 20693 20693 34986 203881
Unit
Costs Value
Variable Costs
Restaurant Meals 10 0 0 0 0 140 286 670 834 714 267 267 823 3999
Pool & massage 5 0 0 0 0 46 93 223 278 233 87 87 263 1311
Activities 5 0 0 0 0 36 72 187 232 181 69 69 190 1036
General Variable Expenses 2% 0 0 0 0 123 250 590 734 625 234 234 718 3507
Distribution 10% 0 0 0 0 182 373 863 1075 934 348 348 1089 5212
Bar materials 2 0 0 0 0 22 46 109 136 114 43 43 130 644
Laundry 1 0 0 0 0 21 43 99 124 107 40 40 124 598
Costumer Insurance 1 0 0 0 0 21 43 99 124 107 40 40 124 598
Second Subtotal 0 0 0 0 590 1206 2840 3536 3015 1127 1127 3461 16903
TOTAL COSTS 1500 0 350 20693 21284 21899 25034 24229 23708 21820 21820 38447 220784
Cash Flow and Out Flow
1st and 2nd Year
FIRST YEAR
RECEIPTS (Cash Flow)
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Direct Sales
30 Days 0 0 0 0 0 578 1,156 2,985 3,679 2,891 1,104 1,104
Junior Suits
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Indirect Sales
30 Days 0 0 0 0 0 424 848 2,189 2,698 2,120 809 809
20% Cash 0 0 0 0 104 208 537 672 520 199 199 545
Direct Sales
80% (30 days) 0 0 0 0 0 416 833 2,149 2,687 2,081 795 795
Deluxe Suits
20% Cash 0 0 0 0 77 154 398 498 385 147 147 404
Indirect Sales
80% (30 days) 0 0 0 0 0 308 617 1,592 1,990 1,542 589 589
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Direct Sales
30 Days 0 0 0 0 0 899 1,880 3,957 4,946 4,701 1,717 1,717
STD Rooms
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Indirect Sales
30 Days 0 0 0 0 0 1,012 2,116 4,452 5,565 5,289 1,932 1,932
FIRST SUBTOTAL 0 0 0 0 181 4,000 8,385 18,495 22,471 18,970 7,291 7,894
Junior Suits Cash 0 0 0 0 270 540 1,393 1,717 1,349 515 515 1,432
Restaurant Deluxe Suits Cash 0 0 0 0 236 472 1,219 1,524 1,180 451 451 1,236
STD Rooms Cash 0 0 0 0 472 987 2,078 2,597 2,468 901 901 3,091
Junior Suits Cash 0 0 0 0 193 385 995 1,226 964 368 368 1,023
Bar Deluxe Suits Cash 0 0 0 0 145 289 746 933 723 276 276 757
STD Rooms Cash 0 0 0 0 225 470 989 1,237 1,175 429 429 1,472
Junior Suits Cash 0 0 0 0 202 405 1,045 1,288 1,012 386 386 1,074
Pool & message Deluxe Suits Cash 0 0 0 0 145 289 746 933 723 276 276 757
STD Rooms Cash 0 0 0 0 202 423 890 1,113 1,058 386 386 1,325
Junior Suits Cash 0 0 0 0 72 145 373 460 361 138 138 384
Activity Deluxe Suits Cash 0 0 0 0 72 145 373 466 361 138 138 378
STD Rooms Cash 0 0 0 0 72 145 373 466 361 138 138 378
SECOND SUBTOTAL 0 0 0 0 2,306 4,694 11,222 13,960 11,735 4,403 4,403 13,307
TOTAL RECEIPT 0 0 0 0 2,487 8,694 19,607 32,455 34,207 23,373 11,694 21,201
Second YEAR
RECEIPTS (Cash Flow)
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Direct Sales
30 Days 3,070 2,838 1,840 4,205 4,205 5,782 5,782 7,464 7,358 5,782 1,840 1,577
Junior Suits
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Indirect Sales
30 Days 2,251 2,081 1,349 3,084 3,084 4,240 4,240 5,473 5,396 4,240 1,349 1,156
20% Cash 539 341 473 1,003 1,041 1,041 1,343 1,343 1,041 331 284 681
Direct Sales
80% (30 days) 2,180 2,157 1,362 1,892 4,011 4,163 4,163 5,374 5,374 4,163 1,325 1,135
Deluxe Suits
20% Cash 399 252 350 743 771 771 995 995 771 245 210 505
Indirect Sales
80% (30 days) 1,615 1,598 1,009 1,402 2,971 3,084 3,084 3,981 3,981 3,084 981 841
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Direct Sales
30 Days 5,887 4,660 2,943 6,541 7,358 8,994 9,402 9,893 9,893 9,402 2,862 2,453
STD Rooms
Cash 0 0 0 0 0 0 0 0 0 0 0 0
Indirect Sales
30 Days 6,623 5,243 3,311 7,358 8,278 10,118 10,578 11,130 11,130 10,578 3,219 2,759
FIRST SUBTOTAL 22,563 19,171 12,638 26,227 31,719 38,191 39,586 45,652 44,943 37,824 12,069 11,107
Junior Suits Cash 1,325 858 1,962 1,962 2,698 2,698 3,483 3,434 2,698 858 736 1,791
Restaurant Deluxe Suits Cash 1,223 773 1,073 2,275 2,361 2,361 3,048 3,048 2,361 751 644 1,545
STD Rooms Cash 2,447 1,545 3,434 3,863 4,722 4,936 5,194 5,194 4,936 1,502 1,288 3,863
Junior Suits Cash 946 613 1,402 1,402 1,927 1,927 2,488 2,453 1,927 613 526 1,279
Bar Deluxe Suits Cash 749 473 657 1,393 1,445 1,445 1,866 1,866 1,445 460 394 946
STD Rooms Cash 1,165 736 1,635 1,840 2,248 2,351 2,473 2,473 2,351 715 613 1,840
Junior Suits Cash 993 644 1,472 1,472 2,024 2,024 2,612 2,575 2,024 644 552 1,343
Pool & message Deluxe Suits Cash 749 473 657 1,393 1,445 1,445 1,866 1,866 1,445 460 394 946
STD Rooms Cash 1,049 662 1,472 1,656 2,024 2,116 2,226 2,226 2,116 644 552 1,656
Junior Suits Cash 355 230 526 526 723 723 933 920 723 230 197 480
Activity Deluxe Suits Cash 374 237 329 696 723 723 933 933 723 230 197 473
STD Rooms Cash 374 237 329 696 723 723 933 933 723 230 197 473
SECOND SUBTOTAL 11,749 7,481 14,946 19,173 23,062 23,471 28,054 27,920 23,471 7,338 6,290 16,634
TOTAL RECEIPT 34,312 26,651 27,584 45,400 54,781 61,662 67,641 73,572 68,414 45,162 18,359 27,741
Out Flow
OUR INVESTMENTS
FIRST YEAR
Investments Out Flows
Constitution of the
10.000 6.000 0 0 0 4000 0 0 0 0 0 0 0
Company
Buying Property 600.000 300.000 0 0 200000 0 0 0 100.000 0 0 0 0
Renovation Building
500.000 0 300.000 0 200000 0 0 0 0 0 0 0 0
Works
Various Furniture and
100.000 0 0 50.000 0 0 50.000 0 0 0 0 0 0
Furnishings
Staff Research and
5.000 0 0 1000 1000 3000 0 0 0 0 0 0 0
Training
Launch Campaign 3.000 1.500 0 0 0 0 0 0 1.500 0 0 0 0
Solar System 7.000 0 3.000 0 0 4.000 0 0 0 0 0 0 0
Total Investments Out Flows 307.500 303.000 51.000 401.000 11.000 50.000 0 101.500 0 0 0 0
OUR COSTS of FIRST YEAR
FIRST YEAR
Fixed Costs Out Flows Payment
Staff net salary 18000 Cash 0 0 0 10,286 10,286 10,286 10,286 10,286 10,286 10,286 10,286 18,000
11000 30 days 0 0 0 0 6,286 6,286 6,286 6,286 6,286 6,286 6,286 6,286
taxes)
Property Insurance 3000 30 days 0 1,500 0 0 0 0 0 1,500 0 0 0 0
General Expenses 15% 30 days 0 0 0 0 2,486 2,486 2,486 2,486 2,486 2,486 2,486 2,486
Website Hosting 350 30 days 0 0 0 350 350 350 350 350 350 350 350 350
Total Fixed Costs Out Flows 0 1,500 0 10,636 19,407 19,407 19,407 20,907 19,407 19,407 19,407 27,121
FIRST YEAR
Variable Costs Out Flows Payment
Restaurant Meals 10 30 days 0 0 0 0 0 140 286 670 834 714 267 267
Pool & massage 5 30 days 0 0 0 0 0 46 93 223 278 233 87 87
Activities 5 30 days 0 0 0 0 0 36 72 187 232 181 69 69
General Variable
2% Cash 0 0 0 0 123 250 590 734 625 234 234 718
Expenses
Distribution 10% 30 days 0 0 0 0 0 182 373 863 1075 934 348 348
Bar materials 2 30 days 0 0 0 0 0 22 46 109 136 114 43 43
Laundry 1 30 days 0 0 0 0 0 21 43 99 124 107 40 40
Costumer Insurance 1 30 days 0 0 0 0 0 21 43 99 124 107 40 40
Total Variable Costs Out Flows 0 0 0 0 123 718 1545 2985 3427 2623 1127 1611
Total Costs Out Flows 0 1500 0 10636 19530 20125 20952 23892 22834 22030 20534 28732
OUR COSTS of SECOND YEAR
SECOND YEAR
Fixed Costs Out Flows Payment
Staff net salary 18000 Cash 10,286 10,286 10,286 20,571 10,286 10,286 10,286 10,286 10,286 10,286 10,286 20,571

11000 30 days 11,000 6,286 6,286 6,286 12,571 6,286 6,286 6,286 6,286 6,286 6,286 6,286
taxes)
Property Insurance 3000 30 days 0 1,500 0 0 0 0 1,500 0 0 0 0 0
General Expenses 15% 30 days 4,350 2,486 2,486 2,486 4,971 2,486 2,486 2,486 2,486 2,486 2,486 2,486
Website Hosting 350 30 days 350 350 350 350 350 350 350 350 350 350 350 350
Total Fixed Costs Out Flows 25,986 20,907 19,407 29,693 28,179 19,407 20,907 19,407 19,407 19,407 19,407 29,693
SECOND YEAR
Variable Costs Out Flows Payment
Restaurant Meals 10 30 days 823 714 454 924 1157 1397 1428 1675 1668 1428 445 381
Pool & massage 5 30 days 263 233 148 300 377 458 465 559 556 465 146 125
Activities 5 30 days 190 184 117 197 320 361 361 466 464 361 115 99
General Variable
2% Cash 625 398 805 1017 1225 1251 1474 1468 1251 390 334 897
Expenses
Distribution 10% 30 days 1089 932 592 1219 1508 1821 1867 2158 2150 1867 579 497
Bar materials 2 30 days 130 114 73 148 185 225 229 273 272 229 72 61
Laundry 1 30 days 124 107 68 139 173 209 214 248 247 214 66 57
Costumer Insurance 1 30 days 124 107 68 139 173 209 214 248 247 214 66 57
Total Variable Costs Out Flows 3,369 2,788 2,325 4,082 5,119 5,930 6,253 7,095 6,855 5,168 1,823 2,173
Total Costs Out Flows 29,355 23,695 21,732 33,775 33,297 25,338 27,160 26,502 26,262 24,575 21,230 31,866
Our Monthly Out Flows
FIRST YEAR
Total Management Out

0 1500 0 10636 19530 20125 20952 23892 22834 22030 20534 28732
Flows
Investments Out Flows 307.500 303.000 51.000 401.000 11.000 50.000 0 101.500 0 0 0 0
TOTAL OUT FLOWS 307.500 304.500 51.000 411.636 30.530 70.125 20.952 125.392 22.834 22.030 20.534 28.732
SECOND YEAR
Total Management Out

29,355 23,695 21,732 33,775 33,297 25,338 27,160 26,502 26,262 24,575 21,230 31,866
Flows
Investments Out Flows 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL OUT FLOWS 29,355 23,695 21,732 33,775 33,297 25,338 27,160 26,502 26,262 24,575 21,230 31,866
1.200.000 Euro Share Capital
FIRST YEAR
Total RECIPTS 1.200.000 0 0 0 2487 8694 19607 32455 34207 23373 11694 21201
SECOND YEAR
Total RECIPTS 34.312 26.651 27.584 45.400 54.781 61.662 67.641 73.572 68.414 45.162 18.359 27.741
Comparison of Receipts and Out Flows
FIRST YEAR
Total Income 1.200.000 0 0 0 2487 8694 19607 32455 34207 23373 11694 21201
Total Out Flows 307.500 304.500 51.000 411.636 30.530 70.125 20.952 125.392 22.834 22.030 20.534 28.732
DELTA 892.500 -304.500 -51.000 -411.636 -28.042 -61.431 -1.346 -92.937 11.373 1.342 -8.841 -7.532
SECOND YEAR
Total Income 34,312 26,651 27,584 45,400 54,781 61,662 67,641 73,572 68,414 45,162 18,359 27,741
Total Out Flows 29,355 23,695 21,732 33,775 33,297 25,338 27,160 26,502 26,262 24,575 21,230 31,866
DELTA 4,957 2,956 5,852 11,625 21,484 36,324 40,481 47,070 42,152 20,587 -2,871 -4,125
How much we have in the bank at the end of each month
FIRST YEAR
DELTA MONTHLY 892.500 -304.500 -51.000 -411.636 -28.042 -61.431 -1.346 -92.937 11.373 1.342 -8.841 -7.532
MONTHLY CASH FLOW 892.500 588.000 537.000 125.364 97.322 35.891 34.545 -58.392 -47.019 -45.677 -54.518 -62.049
SECOND YEAR
DELTA MONTHLY 4.957 2.956 5.852 11.625 21.484 36.324 40.481 47.070 42.152 20.587 -2.871 -4.125
MONTHLY CASH FLOW -57.092 -54.136 -48.284 -36.659 -15.175 21.149 61.630 108.700 150.852 171.439 168.568 164.443
Cash Flow Input
Passive bank
5.0%
Bank Situation
Interest
Active Bank
1.5%
Interest
FIRST YEAR
DELTA MONTHLY 892.500 -304.500 -51.000 -411.636 -28.042 -61.431 -1.346 -92.937 11.373 1.342 -8.841 -7.532
Monthly Cash Flow 892.500 588.000 537.000 125.364 97.322 35.891 34.545 -58.392 -47.019 -45.677 -54.518 -62.049
Quarterly Average Exposure 672.500 88.714 -20.767 -51.486
Quarterly Charges or Income 2.522 333 -260 -644
Annual financial charges or
income
1.951
Monthly Bank 892.500 588.000 537.000 127.886 99.844 38.413 37.400 -55.537 -44.165 -43.082 -51.923 -59.454
SECOND YEAR
DELTA MONTHLY 4.957 2.956 5.852 11.625 21.484 36.324 40.481 47.070 42.152 20.587 -2.871 -4.125
Monthly Cash Flow -57.092 -54.136 -48.284 -36.659 -15.175 21.149 61.630 108.700 150.852 171.439 168.568 164.443
Quarterly Average Exposure -51.219 -8.917 108.261 169.756
Quarterly Charges or Income -640 -111 406 637
Annual financial charges or
291
income
Monthly Bank -55.141 -52.185 -46.333 -35.348 -13.864 22.460 62.830 109.900 152.052 173.045 170.173 166.048
1000000
Our Progressive Cash flow
800000
600000
400000
200000
0
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
-200000
Profit & Loss Second Year First Year
Revenues
Direct Sales 181.624 57.192
Indirect Sales 165.564 52.119
Restaurant 88.914 27.996
Bar 51.100 16.093
Pool & Massage 49.932 15.726
Activities 19.710 6.215
Total Revenues 556.844 175.341
Fixed costs
Staff net salary 144.000 100.286
Staff (social charges & taxes) 88.000 61.286
Severance Pay (TFR) 15.432 11.574
Property Insurance 3.000 3.000
INCOME General Expenses

Web Hosting
34.800
4.200
24.236
3.500
Total 289.432 203.881
STATMENT Restaurant Meals

Variable Costs
12.698 3.999
Pool & massage 4.159 1.311
General Variable Expenses 11.134 3.507
Distribution 16.553 5.212
Bar materials 2.043 644
Laundry 1.898 598
Costumer Insurance 1.898 598
Total 53.667 16.903
Total Costs 343099 220784
Amortization 67.975 67.975
Financial Costs 291 1.951
EBITDA 213.745 -45.443
EBIT 146.061 -111.467
Upon incorporation
Assets Liability
Investments Stockholders
Start-up Costs Common Stock 1,200,000
Building Retained Earning
Furnishing Bank
Solar System Financial Exposure
Cash Mortgages
Bank 1,200,000 Staff (Severance pay) TFR
Petty Cash Payable
Receivable Suppliers
From Costumers Tax, Social charges, etc.
Operating Loss Depreciation
TOTAL ASSETS 1,200,000 TOTAL LIABLES 1,200,000
Start the Activity
Assets Liability
Start-up Costs 18.000 Common Stock 1,200,000
Building 1.100.000 Retained Earning
Furnishing 100.000 Bank
Solar System 7.000 Financial Exposure
Cash Mortgages
Bank 125.364 Staff (Severance pay) TFR 1286
Petty Cash Payable
Receivable Suppliers 165.336
From Costumers Tax, Social charges, etc. 6.286
Operating Loss 22.543 Depreciation
TOTAL ASSETS 1.372.907 TOTAL LIABLES 1.372.907
End of the First Year
Assets Liability
Start-up Costs 18.000 Common Stock 1,200,000
Solar System 7.000 Financial Exposure 60.098
Cash Mortgages
Bank Staff (Severance pay) TFR 11.574
Petty Cash Payable
Receivable Suppliers 7444
From Costumers 21.624 Tax, Social charges, etc. 11000
Operating Loss 111.467 Depreciation 67.975
End of the Second Year
Assets Liability
Start-up Costs 18.000 Common Stock 1.200.000
Solar System 7.000 Financial Exposure
Cash Mortgages
Bank 166.685 Staff (Severance pay) TFR 27006
Petty Cash Payable
From Costumers 27.030 Tax, Social charges, etc. 12.571
Operating Loss 111.467 Depreciation 135.950
Profit of the Year 146.061
End of the Second Year
Assets Liability
Start-up Costs 18.000 Common Stock 1200000
Building 1.100.000 Retained Earning 34.595
Solar System 7.000 Financial Exposure 60.098
Cash Mortgages
Bank 166.685 Staff (Severance pay) TFR 11.574
Petty Cash Payable
From Costumers 27.030 Tax, Social charges, etc. 12.571
Operating Loss Depreciation 135.950
Profit of the Year
ROE and ROI
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑖𝑒𝑠
Ability of Company to Meet its Financial Commitments in a Short Time =
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠
27,030 + 166.685
𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑎𝑡𝑖𝑜 = = 9.08
8,751 + 12,571
Net working Capital: Current Activity - Current Liability
Bank + Receivables - Suppliers + Tax
(166.685+27,030)-(8,751+12,571) =172.402
Net Invested Capital: Investments - Depreciation - Net working Capital
(1.225.000 - 135.950) – 172.402 = 916,648
Net Income: Average Earning of the First 5 Year After Tax
- 67.975 + 34.595+ 146.061 + 146.061 + 146.061 /5= 146.066
Net Capital: Share Capital + Undistributed Profit

1200000+34595= 1.234.595
ROE = Return on Equity ROI = Return on Investments
𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒 𝐶ℎ𝑎𝑟𝑒𝑐𝑡𝑟𝑖𝑠𝑡𝑖𝑐 𝑀𝑎𝑟𝑔𝑖𝑛

ROE= ROI=
𝑁𝑒𝑡 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑁𝑒𝑡 𝑙𝑛𝑣𝑒𝑠𝑡𝑒𝑑 𝐶𝑎𝑝𝑖𝑡𝑎𝑙
146.066 93,932
ROE= = 11.83% RIO= = 10.25%
1.234.595 916,648
The more ROE, on equal terms, is The more the ROI, on equal terms, is
higher than the cost of capital, the higher than the cost of capital, the
more our initiative, in addition to lower the cost of debt is than it makes,
rewarding capital, also covers the so the more our initiative can
"risk"(volatility) of our investment. resort, with out fear ,to sources of
external financing (financial leverage)
06
Management Control
Yield
RevPAR
Monthly sales
LOAD FACTOR
FORECAST 31 28 31 30 31 30 31 31 30 31 30 31
1st Year
1 2 3 4 5 6 7 8 9 10 11 12 Total
Available nights for Junior Suits 62 56 62 60 62 60 62 62 60 62 60 62 730
Progressive Sale 0 0 0 0 5 15 40 70 94 104 114 139
Monthly Room Occupancy 0.00% 0.00% 0.00% 0.00% 8.06% 16.67% 40.32% 48.39% 40.00% 16.13% 16.67% 40.32% 19.04%
Progressive Room Occupancy 0.00% 0.00% 0.00% 0.00% 0.68% 2.05% 5.48% 9.59% 12.88% 14.25% 15.62% 19.04%
Available nights for Deluxe Suits 62 56 62 60 62 60 62 62 60 62 60 62 730

Available nights for STD Rooms 124 112 124 120 124 120 124 124 120 124 120 124 1460
Monthly sales
LOAD FACTOR
FORECAST 31 28 31 30 31 30 31 31 30 31 30 31
2nd Year
1 2 3 4 5 6 7 8 9 10 11 12 Total
Available nights for Junior Suits 62 56 62 60 62 60 62 62 60 62 60 62 730
Available nights for Deluxe Suits 62 56 62 60 62 60 62 62 60 62 60 62 730

Available nights for STD Rooms 124 112 124 120 124 120 124 124 120 124 120 124 1460
J UNIOR S U IT S
FIRST YEAR SECOND YEAR

60.00% 120.00%
Series 1 Series 2 Series 1 Series 2
50.00% 100.00%
40.00% 80.00%
30.00% 60.00%
20.00% 40.00%
10.00% 20.00%
0.00% 0.00%
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12
D E L U XE S U IT S

60.00% 120.00%
50.00% 100.00%
40.00% 80.00%
30.00% 60.00%
20.00% 40.00%
10.00% 20.00%
0.00% 0.00%
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12
ST AND AR D R OOM S

70.00% 120.00%
60.00% 100.00%
50.00%
80.00%
40.00%
60.00%
30.00%
40.00%
20.00%
10.00% 20.00%
0.00% 0.00%
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12
Junior Suits Sold 23 15 35 35 48 48 62 62 48 15 13 32 438
Junior Suits Revenues 4919 3189 7289 7289 10022 10022 12937 12754 10022 3189 2733 6651 91104
Junior Suits Yield 214 214 214 214 214 214 214 214 214 214 214 214 214
De Luxe Suit Sold 25 15 22 47 48 48 62 62 48 15 13 32 438
De Luxe Suit Revenues 4693 2964 4117 8728 9057 9057 11693 11693 9057 2882 2470 5929 82344
De Luxe Suit Yield 188 188 188 188 188 188 188 188 188 188 188 188 188
STD Rooms Sold 58 36 82 92 112 118 124 124 118 36 30 92 1022
STD Rooms Revenues 9903 6254 13899 15636 19112 19980 21023 21023 19980 6081 5212 15636 173740
STD Rooms Yield 171 171 171 171 171 171 171 171 171 171 171 171 171
Total Rooms Sold 106 66 139 174 208 214 248 248 214 66 56 156 1898
Total Rooms Revenues 19515 12407 25305 31653 38191 39059 45653 45470 39059 12152 10415 28216 347188
Total Rooms Yield 191 191 191 191 191 191 191 191 191 191 191 191 191
YIELD: Average Revenue for Rooms

RevPAR: Average Revenue For Available Rooms
Sold
𝑅𝑒𝑣𝑒𝑛𝑢𝑒 𝐹𝑟𝑜𝑚 𝑅𝑜𝑜𝑚𝑠

Junior Suits Yield 214 EU
RevPAR=
Availble 𝑅𝑜𝑜𝑚𝑠
De Luxe Suit Yield 188 EU
109,312
RevPAR 1st Year= = 37
STD Rooms Yield 171 EU 2920
347,188
Total Rooms Yield 191 EU RevPAR 2nd Year= = 119
2920
Profit & Loss Second Year First Year
Revenues
Direct Sales 181.624 57.192
Indirect Sales 165.564 52.119
Restaurant 88.914 27.996
Bar 51.100 16.093
Pool & Massage 49.932 15.726
Total Revenues 556.844 175.341
Fixed costs
Staff net salary 144.000 100.286
Staff (social charges & taxes) 88.000 61.286
Severance Pay (TFR) 15.432 11.574
Property Insurance 3.000 3.000
General Expenses 34.800 24.236
INCOME Web Hosting

Total
4.200
289.432
3.500
203.881
Variable Costs
STATMENT Restaurant Meals

Pool & massage
12.698
4.159
3.999
1.311
General Variable Expenses 11.134 3.507
Distribution 16.553 5.212
Bar materials 2.043 644
Laundry 1.898 598
Costumer Insurance 1.898 598
Total 53.667 16.903
Total Costs 343099 220784
Amortization 67.975 67.975
Financial Costs 291 1.951
EBITDA 213.745 -45.443
EBIT 146.061 -111.467
Tax 24%(retained) 0
Net Income 137.758 -111.467

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Hotel Resort

BUSINESS PLAN AND MARKETING

Mission, Vision, Values

The location is Giustiniana Village

Conversion of moments to memories

Providing exceptional experiences through personalized

Accommodation and Tourist Numbers

Source: Statista 2020

thousand beds overall.

? Stars generate a lot of income,

By this best-case scenario we can

5.4 4.3 2.5

account all the segments.

Uniqueness Low Cost

1 Trade Legislation - Ease of License ×

3 Tax Regulation - Better Cash Flow ×

Increase New Tourism

1 GDP Trend + Growth in Family Budget ×

2 Unemployment - Market Size ×

3 Bank Interest Rates - Financial Costs ×

4 Market Globalization + Competition Growth ×

Cause confliction in norms and

2 Life Expectations + Market Size ×

3 Free Time + Market Size ×

4 Sustainable Tourism Research + New Products ×

1 Technology Costs - Ease of Access ×

2 Social media + Increase Users ×

Advertising Widely Through

5 Ease of Access to Information + Get Inform about World Faster ×

1. Unique product features 1. New Brand

1. Internet technology 1. Existing of competitors

Known Mono Own Market

Couple Pet friendly,

Couple Pet friendly

Competitive Factors Segment 1 Segment 2 Segment 3

1 Elegance and room size 10 10

5 2 Bookable via internet 5 20 5 100 3 60

Indifference Waste of resources

Indifference Waste of resources

A pricing strategy is a model or

Spa and Massage Swimming Pool

Full operational Year & First Year

Cash Flow & Out flow

ROI & ROE

Constitution of the Company 10.000 20 500

Buying Property 600.000 20 30000

Renovation Building Works 500.000 20 25000

Various Furniture and Furnishings 100.000 10 10000

Staff Research and Training 5.000 5 1000

Launch Campaign 3.000 5 600

Solar System 7.000 8 875

TOTAL 1.225.000 67.975

Staff (social charges &

Revenues Fixed Costs variable costs

Deluxe Suits 200 40% 175 80% Card Standard

Standard Rooms 70% 1022 Deluxe Suits

We assume that our Junior Suits Occupancy is 60% in a total year,

Direct 60% 14 9 21 21 29 29 37 37 29 9 8 19 263

Direct 60% 15 9 13 28 29 29 37 37 29 9 8 19 263

Direct 50% 29 18 41 46 56 59 62 62 59 18 15 46 511

Property Insurance 3000 1500 0 0 0 0 0 1500 0 0 0 0 0 3000

Fist Year Sales Percentage 0 0 0 0 10 20 40 50 50 60 70 80

Direct 50% 0 0 0 0 6 12 25 31 29 11 11 37 161