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Formulas

Average Stock
Average Stock = BOM Stock for Each Month in the Period + EOM Stock for Last Month
                                                  Number of Months in the Period + 1

Basic Stock
Basic Stock = Average Stock - Average Monthly Sales

BOM Stock
BOM Stock = Planned Monthly Sales × Stock – Sales Ratio

BOM Stock
BOM Stock = Sales for the Month + Basic Stock

Percent Sales Increase or Decrease
% Sales Increase or Decrease = TY Planned Sales – LY Actual Sales
                                                                   LY Actual Sales

Markdown Percent
Markdown % = $ Amount of Markdown ÷ Net Sales

Planned Dollar Markdowns
Planned $ Markdowns = Planned Sales × Planned Markdown %

Planned Purchases at Cost
Planned Purchases at Cost = Planned Purchases at Retail × (100% – Planned Markup %)

Planned Purchases at Retail
Planned Purchases at Retail = Sales + EOM Stock + Reductions - BOM Stock

Stock - Sales Ratio
Stock - Sales Ratio = BOM Retail Stock ÷ Sales for the Month

Stock Turnover
Stock Turnover = Net Sales at Retail ÷ Average Stock at Retail






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