Project Scope

Horwath HTL Italy was engaged to support the client with a Pro-forma P&L Sanity Check during the negotiation phase of a management contract for the Lefay Resort & SPA Crans-Montana, a new luxury mountain resort. The objective was to ensure the financial projections were realistic and robust, providing the client with a strong foundation for informed decision-making in the contract discussions.

The project began with a detailed review of the resort’s proposed operational model and financial forecasts. Each line item in the Pro-forma P&L was examined, including revenue streams, operating costs, and profit margins. Special attention was given to key revenue drivers such as room sales, spa services, food and beverage operations, and ancillary services, ensuring they aligned with market benchmarks and the resort’s positioning as a luxury mountain destination.

A market analysis was conducted to provide context for the financial review, focusing on comparable properties in the region and within the luxury resort segment. Metrics such as average daily rates (ADR), occupancy rates, and departmental revenue breakdowns were benchmarked to validate the assumptions underpinning the Pro-forma P&L. The analysis also accounted for seasonal demand fluctuations typical of mountain resorts and the impact of local market conditions.

The operating expense structure was scrutinised to ensure alignment with industry standards and the resort’s premium service levels. Recommendations were provided to optimise cost allocation, staffing models, and resource utilisation while maintaining the quality and guest experience expected from a Lefay Resort property.

The final deliverable was a comprehensive P&L Sanity Check report, presenting detailed findings, benchmarking insights, and actionable recommendations. This report equipped the client with the financial clarity needed to negotiate favourable terms in the management contract while ensuring the resort’s financial projections were achievable and sustainable.

By delivering a meticulous and data-driven analysis, Horwath HTL Italy supported the client in solidifying the financial foundations of the Lefay Resort & SPA Crans-Montana, setting the stage for a successful management partnership and long-term operational success.

プロジェクト所在地

Crans Montana, Switzerland