The noticeable differences were identified within upscale full-service hotels as shown in Table 9. An upscale full-service hotel, the emphasis on F&B operation had a significant positive effect on all operational performances. As upscale full-service hotels increased the proportion of F&B salary, occupancy (0.0350, p-value < 0.01), ADR (0.0387, p-value < 0.10), RevPAR (0.0747, p-value < 0.01), GOPPAR (0.1060, p-value < 0.01), and GOP ratio (0.0229, p-value < 0.01) were significantly increased.