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Retail Formulas, Definitions and Examples

KPI Measurement Formula Expressed As Example

Sales
Average Transaction Value Gross Sales / Number of Transactions Currency $25,550 / 1,200 = $21.25
Items per Transaction Number of Items Sold / Number of Transactions Number 3,800 / 1,200 = 3.16
Conversion Rate Number of Transactons / Footfall Percent 1,200 / 3,600 = 33.3%
Sales per hour Gross Sales / Hours open for a period of time Currency $15,047 / 1,954 =

Profit
Gross Profit Sales - Cost of Goods (COGs) Currency $1,279,015-$778,025 = $500,990
Gross Profit Margin Gross Profit / Sales Percent $500,990 / $1,279,015 = 39.1%
Net Profit Margin Net Profit (after tax) / Sales Percent $10,993 / $1,279,015 = .9%
Maintained Gross Profit Gross Profit - Shrink Currency $500,990 - $50,990 = $450,000
Maintained Gross Margin Gross Profit (minus shrink) / Sales Percent $450,000 / $1,279,015 = 35.2%

Employee Productivity
Sales per Employee Sales / number of (full time equivalent) employees Currency $1,279,015 / 19.5 = $65,591
Sales per Payroll Hour Sales / Number of Payroll Hours Currency $1,279,015 / 741 = $1,726
Gross Profit per Employee Gross Profit / number of (full time equivalent) employees Currency $566,118 / 19.5 = $29,032
Employee to Customer Ratio Total Customers in Store / Total Employees in Store Ratio 18/3 = 6

Inventory Productivity
Inventory Turnover Cost of Goods Sold / Value of Inventory Number $778,025 / $3,236,584 = 4.16 turns per annum
Inventory Shrink Estimated Inventory Value - Actual Inventory Value (after physical count) Currency $3,236,584-$3,191,036 = $48,548
Inventory Shrink Percent Invneoty Shrink / Estimated Inventory Value Percent $48,548 / $3,236,584 = 1.5%
Gross Margin Return on Investment (GMROII) Gross Profit Dollars / Average Inventory @Cost Currency $566,118 / $168,673 = $3.36
Planned Sales + Planned Markdowns + Planned End of Month Inventory - Planned Beginning of
Open to Buy at Retail Month Inventory Currency $1,279,015 + $50,000 + 1,225,000 - 1,300,000 = $1,254,015
Open to Buy at Cost Open to Buy at Retail x Average Gross Margin of Profit Currency $1,254,015 X 39.1 = $490,319

Return on Assets
- Before Tax & Interest Net Profit (EBIT) / Total Assets Percent $17,395 / $523,037 = 3.3%
- After Tax & Interest Net Profit (after tax) / Total Assets Percent $10,993/$523,037 = 2.1%
Return on Net Assets (RONA) Net Profit (after tax) / Net Assets Percent $10,993 / $176,168 = 6.2%

Space Productivity
Sales per Store Sales / Number of Stores Currency $1,279,015 / 2 - $639,508
Sales per Sq. Foot
- Selling area Sale/Selling Space (excludes all but sales floor) Currency $1,279,015 / 10,000 - $127.90
- Total area Sales / Total Store Space Currency $1,279,015 / $17,500 = $73.09
Gross Profit per Sq. Foot
- Selling area Gross Profit / Selling Space Currency $566,118/10,000 = $56.61
- Total area Gross Profit / Total Space Currency $566,118/17,500 = $32.35
Transactions per Sq. Foot
- Selling area Toal Sales Transactions / Selling Space Ratio 25,140 / 10,000 = 2.51
- Total area Total Sales Transaction / Total Space Ratio 25,140 / 17500 = 1.44