The results indicated that although the total revenue, room revenue, and ADR of the luxury and upper upscale full-service hotels were higher than those of the upscale full-service hotels, theiroperating profitability was lower than the upscale full-service hotels due to the larger share but lower profitability of F&B operation. Therefore, the proportion of F&B operation caused the biggest gap in overall operational profitability between the full- and limited-servicehotels.