Same-store sales
Sales at the same eligible locations over comparable periods, commonly reported as a percentage change. The company’s definition determines which locations qualify; recently opened stores are usually excluded from the comparison.
Same-store sales in round numbers
Hypothetical annual US$ millions: the same 40 eligible stores record sales of 100 in the prior year and 95 in the current year. Same-store sales growth is (95 ÷ 100 − 1) × 100 = −5%. Ten new stores add 20 this year, bringing total sales to 115, up 15% from 100. Assume comparable annual periods and no other store openings, closures, or changes in scope.
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| Measure | Prior year | Current year |
|---|---|---|
| Same 40 stores | 100 | 95 |
| Ten new stores | 0 | 20 |
| Total sales | 100 | 115 |
Calculating growth
Same-store sales growth (%) = (current-period comparable-store sales ÷ prior-period comparable-store sales − 1) × 100.
Equal sales give a ratio of 1 and growth of 0%. Use comparable periods and the same eligible locations in both amounts.
Terms Related to Same-store sales
Revenue driver · Cohort analysis · Organic vs inorganic growth · CAGR · All of the glossary