Which financial statement shows a hotel's profitability over a specific period?

The income statement is a financial statement that specifically highlights a hotel's profitability over a designated period, typically quarterly or annually. It details revenues and expenses, allowing for a clear calculation of net profit or loss. By subtracting total expenses from total revenues, the income statement provides insights into operational efficiency and financial performance over time.

In contrast, the balance sheet offers a snapshot of the hotel's assets, liabilities, and equity at a particular point in time, but it does not measure profitability over a period. The cash flow statement focuses on the inflows and outflows of cash, providing information on how the hotel generates and uses cash, rather than its profitability. Lastly, the equity statement reflects changes in the ownership equity of the hotel and does not address profit or loss directly. Thus, the income statement is the essential document for evaluating a hotel's profitability over a specified timeframe.