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