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ta <br />www.FinanceDTA.com <br />SECTION VII <br />HOSPITALITY <br />Vacancy <br />(30.00%) <br />($15,750) <br />($5,748,750) <br />(31.40%) <br />Rev Par <br />$147.00 <br />$36,750 <br />$13,413,750 <br />73.26% <br />Food Sales <br />16.00% <br />$23.52 <br />$5,880 <br />$2,146,200 <br />11.72% <br />Beverage Sales <br />7.50% <br />$11.03 <br />$2,756 <br />$1,006,031 <br />5.49% <br />Technology <br />3.00% <br />$4.41 <br />$1,103 <br />$402,413 <br />2.20% <br />Minor Departments <br />10.00% <br />$14.70 <br />$3,675 <br />$1,341,375 <br />7.33% <br />Total Non-RevPAR Income <br />$53.66 <br />$13,414 <br />$4,896,019 <br />26.74% <br />Gross Hotel Revenue <br />$200.66 <br />$50,164 <br />$18,309,769 <br />100.00% <br />Hotel <br />Expenses <br />Department Expenses <br />($63.43) <br />($15,858) <br />($5,788,033) <br />(31.61%) <br />Undistributed Operating Expenses <br />($60.27) <br />($15,068) <br />($5,499,638) <br />(30.04%) <br />Fixed Charges <br />($6.62) <br />($1,653.75) <br />($603,618.75) <br />($0.03) <br />Capital Reserves for FF& E <br />($2.94) <br />($735.00) <br />($268,275.00) <br />($0.01) <br />Total Expenses and Reserves <br />($133.26) <br />($33,314) <br />($12,159,564) <br />(66.41%) <br />Net Operating Income <br />$67.40 <br />$16,850 <br />$6,150,204 <br />33.59% <br />Net Asset Value @ 6.5% <br />6.50% <br />$94,619,000 <br />We reduced the hotel income by hotel expenses to determine NOI. <br />As described above, one of the significant variables to evaluate an IPP is the assumed cap rate. Figure 16 <br />depicts a summary of existing cap rates by hotel class. We believe the proposed hotel will be similar to <br />the Westin South Coast Plaza, which qualifies as an Upper Upscale property. This led us to determine that <br />a cap rate of 6.5% is appropriate. Therefore, <br />Figure 16: Market Cap Rate by Class we concluded that with a NOI of $6,150,000, <br />Market Cap Rate By Class the value of the proposed hotel would be <br />95% about $95,000,000. <br />9.0% <br />8.5% <br />8.0% <br />7.5% <br />7.0% <br />6.5% <br />6,0% <br />s.5% 1 <br />18 , 19 I 20 21 I 22 1 23 I <br />Luxury & Upper Upscale Upscale & Upper Midscale <br />Midscale & Economy <br />building permit in this category. <br />After we established the value of the proposed <br />hotel, the next step to determine the viability <br />of a hotel is to identify the costs required to <br />construct the hotel. Table 14 provides a <br />summary of costs incurred in constructing a <br />hotel of that quality. We estimated that <br />vertical construction costs would be $350 per <br />square foot for income -generating room space <br />and $291 for all other space. We also include <br />a 5% contingency and an allocation for a <br />Indirect costs include engineering and consulting costs, as well as Development Impact Fees ("DIFs"). <br />Direct development costs include all physical site costs, plus a percentage share of backbone costs and <br />parking to accommodate 121 spaces. Indirect costs include field and office operations, as well as <br />corporate general and administrative expenses. Marketing and sales costs are a portion of a project -wide <br />brand development program for the site. Financing costs include interest, loan fees, and property taxes. <br />Related Bristol at 3600 South Bristol Street September 2023 <br />Draft Market Study Report <br />Exhibit 10 <br />31 <br />