ten million. The most common five-star hotel costs 231 million yuan. Excluding the loss of water, electricity, labor and hardware, it is not a loss to make a profit of at least 11 million yuan a year, and this 11 million yuan must be a pure profit. Five-star refers to a hotel with a comprehensive level of five stars. The classification of hotel stars is based on the building, facilities, functions, management and service level of the hotel.