Same-Store Sales — Definition, Importance, Formula

Corporate Finance Institute. (2026). Same-Store Sales — Definition, Importance, Formula.

Type

Web resource

Intellectual base

Web

Year

2026

Link

https://corporatefinanceinstitute.com/resources/accounting/same-store-sales/

Cited from

statistics_experimental_design

Cited by

1 citation across 1 artifact.

Each citation links to the sentence it supports in the citing article.

Primes

• Simpson's Paradox
  • The prime's standing-discipline move is the operational response — report mix-decomposed or "same-channel" metrics alongside the aggregate, exactly as retailers report "same-store sales," so a mix shift cannot masquerade as a behavior change.

    This sourceDocuments the retail/equity-research practice of reporting comparable- or same-store sales — sales from stores open at least a year, excluding new openings and closures — to isolate organic store-level growth from composition (store-count) change, the deliberate defense against mix-shift effects.

    Supported in partVerified against the work's full text

    Confirms retailers report same-store sales to separate existing-store performance from growth via new stores; the general 'mix-decomposed metrics' discipline is the encyclopedia's extension.

    “By providing the same-store sales metric, analysts can determine how well existing locations are performing.”

    Read by an automated reader; not a human review. How support was checked

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