RevPAR, TRevPAR and GOPPAR: Steering a Hotel (2026)
ADR, occupancy, RevPAR, TRevPAR, GOPPAR: a worked, numbers-driven method to steer hotel profitability in 2026, beyond room revenue alone.
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A hotel that tracks only its room revenue is steering blind. Three indicators frame modern hotel performance management: RevPAR, TRevPAR and GOPPAR. Each answers a different question, and reading them together reveals where profitability is created, or destroyed.
The two building blocks: ADR and occupancy#
Before the composite ratios, two elementary metrics.
- ADR (Average Daily Rate), the average rate per room sold: room revenue divided by the number of rooms sold. It measures your pricing policy.
- Occupancy rate: rooms sold divided by available rooms. It measures your ability to fill the property.
A classic mistake is to optimise one at the expense of the other. Slashing rates inflates occupancy but crushes ADR; holding rates high protects ADR but leaves rooms empty. RevPAR reconciles the two.
RevPAR: revenue per available room#
RevPAR (Revenue Per Available Room) is calculated two equivalent ways:
- RevPAR = ADR × occupancy rate
- RevPAR = room revenue / number of available rooms
It relates room revenue to the entire room stock, sold or not. It is the benchmark indicator for comparing two periods or two properties of different sizes.
A full worked example#
Take a 30-room hotel, an ADR of 120 € and a 70 % occupancy rate.
- RevPAR = 120 × 70 % = 84 € per available room per day.
- Daily room revenue: 84 € × 30 = 2,520 €.
- Over 365 days: roughly 919,800 € of annual room revenue.
Same RevPAR, two opposite scenarios: 120 € × 70 % and 84 € × 100 % both equal 84 €. But the second wears down linen, housekeeping and staff far more for the same revenue. RevPAR does not tell the whole story about the cost to serve.
TRevPAR: capturing all revenue#
TRevPAR (Total Revenue Per Available Room) widens the numerator to all revenue: food and beverage (F&B), spa, conferences, parking, laundry.
- TRevPAR = total revenue / number of available rooms
In our hotel, if F&B and other services generate an extra 750,000 € per year, total revenue reaches 1,669,800 €, giving a TRevPAR of about 152 €. A hotel with a restaurant and conference space mechanically shows a TRevPAR well above its RevPAR: that is the signal of revenue diversification.
GOPPAR: the only true profitability indicator#
GOPPAR (Gross Operating Profit Per Available Room) relates not revenue but the gross operating profit (revenue less direct operating costs, before rent, depreciation, interest and tax) to the available room.
- GOPPAR = gross operating profit / number of available rooms
This is the indicator investors watch, because it embeds the cost structure. Two hotels with the same RevPAR can have very different GOPPAR depending on how well they control costs.
Why RevPAR alone fails against OTA commissions#
This is the major blind spot. Online travel agencies (OTAs) charge commissions of roughly 15 % to 25 % of the booking value. A room sold for 120 € through an OTA at 18 % actually yields only 98.40 € net of commission.
The reported RevPAR stays at 84 €, but RevPAR net of commissions falls. Steering by gross RevPAR means celebrating an occupancy that destroys margin. That is precisely why GOPPAR is decisive: the OTA commission appears there as a distribution cost and compresses the result. Optimising the channel mix (direct bookings, phone, OTAs) improves GOPPAR without changing RevPAR.
Pulling these indicators from cost accounting#
These ratios do not come out of the statutory income statement. They require cost accounting by profit centre:
- a Rooms centre (accommodation),
- an F&B centre (restaurant, bar),
- ancillary centres (spa, conference, parking).
In practice, you allocate revenue and direct costs by centre using analytical accounts. OTA commissions are isolated in a dedicated external-charges account (brokerage and commissions) to track their real weight. Each centre's result feeds a segment GOPPAR and reveals which centre carries profitability.
A short benchmark table#
| Indicator | Budget hotel | Mid-scale | Upscale |
|---|---|---|---|
| ADR | 60 to 90 € | 100 to 160 € | 200 € and up |
| Occupancy | 65 to 75 % | 65 to 75 % | 60 to 70 % |
| RevPAR | 40 to 65 € | 70 to 110 € | 130 € and up |
| GOPPAR / RevPAR | high (low costs) | medium | variable |
These ranges are indicative and depend heavily on location and season.
Common mistakes#
- Confusing ADR and RevPAR: a strong ADR on few rooms sold hides a poor RevPAR.
- Ignoring OTA commissions in pricing decisions and presenting a flattering gross RevPAR.
- Comparing RevPAR across categories: a benchmark only makes sense at comparable segment and market.
- Forgetting TRevPAR in a hotel with heavy F&B or conference activity, where rooms are only part of the revenue.
- Stopping at RevPAR without GOPPAR: only GOPPAR tells you whether the business is profitable after costs.
The right habit: track all three indicators in parallel, monthly, from cost accounting by profit centre, and always reason net of distribution commissions.
Frequently asked questions
Quelle est la formule du RevPAR ?
Le RevPAR se calcule de deux manières équivalentes : ADR multiplié par le taux d'occupation, ou chiffre d'affaires hébergement divisé par le nombre de chambres disponibles sur la période. Pour un ADR de 120 € et une occupation de 70 %, le RevPAR vaut 84 € par chambre disponible et par jour. C'est l'indicateur de référence pour comparer deux périodes ou deux hôtels.
Quelle différence entre RevPAR, TRevPAR et GOPPAR ?
Le RevPAR ne mesure que le revenu hébergement par chambre disponible. Le TRevPAR intègre tous les revenus (restauration, bar, spa, séminaire) par chambre disponible. Le GOPPAR rapporte le résultat brut d'exploitation, donc revenus moins charges directes, à la chambre disponible. Seul le GOPPAR mesure la rentabilité réelle, car il intègre la structure de coûts et les commissions OTA.
Pourquoi les commissions OTA faussent-elles le RevPAR ?
Les plateformes de réservation prélèvent généralement 15 à 25 % du montant réservé. Une chambre vendue 120 € via une OTA à 18 % ne rapporte que 98,40 € net. Le RevPAR affiché reste inchangé, mais la marge réelle chute. Piloter au RevPAR brut peut donc valoriser un remplissage destructeur de marge. Le GOPPAR, qui intègre la commission en charge, corrige cette illusion.
Comment obtenir le GOPPAR à partir de la comptabilité ?
Le GOPPAR ne sort pas du compte de résultat fiscal standard. Il faut une comptabilité analytique par centre de profit : hébergement, F&B, annexes. On ventile produits et charges directes par centre, on isole les commissions OTA dans un compte dédié de courtages, puis on divise le résultat brut d'exploitation par le nombre de chambres disponibles sur la période.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
This topic is part of our service Outsourced CFO in France | Fractional finance leader
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