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Sourav Ghosh

Executive Vice President, Chief Financial Officer at HOST HOTELS & RESORTS
Executive

About Sourav Ghosh

Executive Vice President and Chief Financial Officer of Host Hotels & Resorts (HST) since September 2020; prior roles include EVP, Corporate Strategy & Analytics (Feb–Sep 2020); Global Head, Enterprise Analytics (2017–2020); SVP, Global BI & Strategy – Asset Management (2015–2016); VP, BI & Portfolio Strategy (2009–2015) . Education: MBA, University of Maryland Global Campus; BS in Hospitality and Finance, Widener University . HST delivered 2024 operational improvements, $1.5B acquisitions, $632M capital returned, and outperformed peers on 3- and 5-year TSR, with 2024 comparable RevPAR +0.9% and Total RevPAR +2.1% YoY . 2025 year-to-date momentum continued: Q3 revenues +0.9% YoY, year-to-date RevPAR +3.5%, improved full-year guidance, and credit upgrade to Baa2 .

Past Roles

OrganizationRoleYearsStrategic impact
Host Hotels & ResortsCFOSep 2020–presentLeads finance, capital markets, analytics, IR; executed two senior notes offerings ($1.3B) and $107M buybacks; strengthened insurance program and risk/cyber processes .
Host Hotels & ResortsEVP, Corporate Strategy & AnalyticsFeb–Sep 2020Drove enterprise strategy and analytics integration .
Host Hotels & ResortsGlobal Head, Enterprise Analytics2017–2020Built enterprise analytics to drive revenue and expense discipline .
Host Hotels & ResortsSVP, Global BI & Strategy – Asset Mgmt2015–2016Advanced BI/strategy across asset management .
Host Hotels & ResortsVP, BI & Portfolio Strategy2009–2015Led BI/portfolio strategy function .

External Roles

OrganizationRoleYearsNotes
a.k.a. Brands Holding Corp. (NYSE: AKA)Independent DirectorJun 2022–presentLeverages corporate strategy and finance expertise .

Fixed Compensation

Metric202220232024
Base salary ($)$600,000 $600,000 $675,000 (13% YoY increase)
Target annual bonus (% of salary)100% 100% 100%
Target annual bonus ($)$600,000 $600,000 $675,000
Annual bonus paid ($)$830,900 $1,180,300 $1,180,100 (175% of target)
Stock awards (grant-date fair value, $)$2,410,527 $2,750,354 $3,224,078
All other compensation ($)$157,866 $218,796 $209,639
Total ($)$3,999,293 $4,749,450 $5,288,817
Perquisites (subset of “All other,” $)$31,767 (personal hotel usage, financial planning, etc.)
Perq tax reimbursements ($)$29,678

Notes: Annual bonus plan weightings: 56% Capex Cash Flow, 24% ROIC, 20% Individual Performance . 2024 component payouts for Ghosh: Capex $756,000; ROIC $154,059; Individual $270,000; Total $1,180,100 (175% of target) .

Performance Compensation

Annual Cash Incentive (2024)

MetricWeightTargetActual Company ResultGhosh Payout ($)Payout vs TargetVesting
Capex Cash Flow56% $619M $555M (better than target) $756,000 Above target Cash, annual
ROIC24% 10.21% 10.01% (below target) $154,059 Below target Cash, annual
Individual Objectives20% Pre-set “High” performance rating $270,000 Above target Cash, annual

Long-Term Incentive (structure and 2024 outcomes)

ComponentWeightPerformance measureCycleTargets2024 StatusVesting
Performance RSUs (Adjusted EBITDAre)30% of LTI Annual Adjusted EBITDAre targets; 3-year cliff vest2024–2026 Threshold $1,472M; Target $1,635M; High $1,799M 2024 actual $1,656M (slightly above target) Vests in 2027, payout interpolated
Performance RSUs (Relative TSR)30% of LTI 3-year TSR vs NAREIT Lodging & Resorts Index2024–2026 Threshold 30th; Target 50th; High 75th percentile 2022–2024 result: 93rd percentile (High) Vests at end of cycle
Time-based RSUs40% of LTI ServiceGrant 2/7/2024 Grant: 59,131 RSUs for Ghosh 3 equal annual installments from grant date

Ghosh 2024 LTI target value and units: $2,650,000; Time-based 59,131; Target TSR 44,348; Target EBITDAre 44,348; Total target RSUs 147,827 . 2022–2024 earned performance RSUs for Ghosh: TSR 63,610 earned (High); EBITDAre 50,953 earned (between target and high) .

Equity Ownership & Alignment

ItemDetail
Total beneficial ownership292,247 shares (as of Feb 28, 2025)
Ownership as % of shares outstanding≈0.04% (292,247 / 698,671,372)
Unvested time-based RSUs (12/31/2024)101,160 units (59,131 2024; 27,893 2023; 14,136 2022) valued ≈$1,771,? total; example: 59,131×$17.52=$1,035,975
Unearned performance RSUs (12/31/2024)325,742 units (88,696 2024; 109,826 2023; 127,220 2022) valued ≈$5,707,? total; example: 127,220×$17.52=$2,228,894
Stock options851 @ $23.56 exp. 2/17/2025; 1,762 @ $21.09 exp. 7/15/2025 (fully vested)
Stock ownership guidelinesSenior management must own stock equal to a multiple of salary; executives must retain 75% of net-after-tax vested shares until compliant; all NEOs met required levels in 2024
Hedging/pledgingProhibited; no pledging; no short sales or derivatives; 6-month minimum holding period on open-market purchases
10b5-1 plans“None of senior management has a plan in place by which they sell Company stock on a periodic basis (10b5‑1)”

Note: Market values above use $17.52 closing price on 12/31/2024, as disclosed in the proxy tables .

Employment Terms

ProvisionTerm
Employment contractsNo individual employment contracts for executive officers
Severance plan (non‑CIC)“Double trigger” not required; benefits upon termination without cause or for good reason include 1× base salary + 1× average annual cash bonus (prior 3 years), up to 18 months benefits, and partial equity vesting as specified
Change‑in‑control (CIC)Double trigger; 2× base salary + 2× average bonus for executives (3× for CEO); pro‑rata target annual bonus; up to 18 months benefits; full acceleration of unvested RSUs (performance RSUs at high)
Non‑competeOne-year non‑compete required to receive severance benefits
Clawbacks2012 policy to recoup incentive pay upon misconduct-led restatement; 2023 Dodd-Frank compliant mandatory recovery policy for erroneously received incentive comp in 3-year lookback upon restatement
Tax gross‑upsNone for severance or CIC payments

Estimated value of Ghosh benefits as of 12/31/2024:

Scenario (12/31/2024)Termination paymentRSUsBenefits (COBRA)Deferred comp balanceTotal
Termination w/o cause or for good reason$1,738,767 $2,844,460 $56,227 $1,174,155 $5,813,608
CIC + qualifying termination (double trigger)$3,477,533 $9,308,166 $56,227 $1,174,155 $14,691,080

Compensation Structure Analysis

  • Mix and risk: Majority at risk; 2024 target pay structure emphasizes variable compensation (performance RSUs, TSR and Adjusted EBITDAre) and a formulaic bonus tied to Capex Cash Flow (56%) and ROIC (24%) plus individual objectives (20%) . Say‑on‑pay support remained strong at 93% in 2024 .
  • Goal rigor and outcomes: 2024 Adjusted EBITDAre target was set >10% above 2023 goal; actual slightly exceeded target ($1,656M vs $1,635M) . Relative TSR 2022–2024 at 93rd percentile (high) drove above‑target PSU vesting .
  • Cash vs equity trend: Base salary increased 13% in 2024 to align with market and role growth; annual bonus remained at 100% of salary target; equity awards increased YoY reflecting performance and market benchmarking .
  • Policies: No employment contracts, no gross‑ups, strong clawbacks, anti‑hedging/pledging, and stringent stock ownership promote alignment .

Performance & Track Record

  • Company results in role: 2024 RevPAR +0.9% and Total RevPAR +2.1% YoY; $1.5B acquisitions; $632M dividends (total $0.90/share) and $107M repurchases; investment grade balance sheet maintained .
  • 2025 momentum: Q3 2025 revenues +0.9% YoY; YTD RevPAR +3.5%; raised full‑year guidance; Moody’s upgrade to Baa2; continued capital recycling and transformational programs with operating profit guarantees .
  • CFO individual impact (2024): Led analytics to drive revenues/expense control; guided capex ROI analyses; led $1.3B senior notes and $107M buybacks; improved insurance outcomes; strengthened cybersecurity processes .

Director & Shareholder Governance Touchpoints

  • Compensation peer group and consultant: Pay Governance as independent advisor; peer group spans large REITs and hotel operators (e.g., Alexandria, Hilton, Hyatt, Marriott, Ventas) .
  • Say‑on‑pay results: 2023 95%, 2024 93% approvals .

Equity Award and Vesting Details

AwardGrant dateUnits (Ghosh)Schedule
2024 Time‑based RSUsFeb 7, 202459,131 Vests in 3 equal annual installments starting 2025
2024 PSU – TSRFeb 7, 202444,348 target Vests at end of 2024–2026 based on relative TSR
2024 PSU – EBITDAreFeb 7, 202444,348 target 2024–2026 annual goals; vests in 2027 based on 3-year results
2022 PSU – TSR202263,610 earned (High) Vested in 2025 upon committee determination
2022 PSU – EBITDAre202250,953 earned (between target and high) Vested in 2025 upon committee determination

Deferred Compensation & Retirement

  • Executive Deferred Compensation Plan: Ghosh 2024 contributions $148,193; company match $62,597; discretionary match $62,597; 2024 earnings $103,188; 12/31/2024 balance $1,174,155 .
  • Pension/SERP: None .
  • Retirement equity treatment: For awards granted from 2023, pro‑rated performance award vesting based on actual performance; immediate vesting of time‑based awards subject to committee consent .

Risk Indicators & Red Flags

  • Pledging/hedging/derivatives: Prohibited; no pledging by executives .
  • Clawbacks: Robust policies in place (2012 misconduct restatement policy; 2023 Dodd‑Frank rule) .
  • Option repricing: Prohibited without shareholder approval; no new options since 2016 .
  • Related party transactions: None involving Ghosh; broader related‑party policy in place; Marriott brand relationships disclosed and committee‑reviewed .

Investment Implications

  • Alignment and incentives: High proportion of at‑risk, multi‑year performance equity tied to TSR and Adjusted EBITDAre aligns CFO incentives to shareholder value creation and operating performance; strict ownership, anti‑hedging, and clawbacks further strengthen alignment .
  • Retention risk: Significant unvested RSUs (time-based and performance) and double‑trigger CIC protection reduce near‑term departure risk; absence of 10b5‑1 plans and anti‑pledging policy help limit opportunistic selling pressures .
  • Execution track: Demonstrated discipline across capital markets, insurance risk transfer, analytics-driven operations, and investor engagement, coincident with portfolio upgrades and TSR outperformance over longer horizons .
  • Pay-for-performance: 2024 bonus overachievement was driven primarily by Capex Cash Flow outperformance and high individual contributions; ROIC underperformance highlights rigor and balance in metrics selection .