Examples on Determining Comparable and Noncomparable Stores

The following are sample scenarios and data for determining comparable and noncomparable stores. The first example uses Entire Year Method of Comparison and the second, Partial Year Comparison.

Example 1
Calendars Years ( National Retail Federation (NRF) calendar 4-5-4 format)	Year 2020 Start Date: 02 Feb 2020 End Date: 30 Jan 2021 Year 2021 Start Date: 31 Jan 2021 End Date: 29 Jan 2022
Same-Store Sales Preferences	Method of Comparison: Entire Year Comparison Stores whose eligibility date is on or before the start of the calendar year selected as Start Date-Last Year, are comparable. Days Excluded After Store Opening Date: 7 days
Store Options and Reporting Period	Store Options: Both Reporting Period: Period End Date - This Year: 10 Mar 2021 (Year:2021 Quarter:1 Period:2 Week:2 Day:4) Start Date - This Year: 28 Feb 2021 (Year:2021 Quarter:1 Period:2 Week:1 Day:1) End Date - Last Year: 11 Mar 2020 (Year:2020 Quarter:1 Period:2 Week:2 Day:4) Start Date - Last Year: 1 Mar 2020 (Year:2020 Quarter:1 Period:2 Week:1 Day:1)
Stores
Store and Opening Dates	Store Eligibility Dates (= Same-Store Open Date + Days Excluded After Store Opening Date)	Results and Explanation
Store A Same-Store Sales Open Date: 02 Jan 2020	Store A Eligibility Date: 09 Jan 2020 (02 Jan 2020 + 7 Days)	Start Date - Last Year is 01 Mar 2020 and the start date of calendar 2020 is 02 Feb 2020. Stores with eligibility date before 02 Feb 2020 are comparable. Stores with eligibility date on 02 Feb 2020 or after this date are noncomparable stores. Store A’s eligibility date is 09 Jan 2020, before 02 Feb 2020. Store A is comparable.
Store B Same-Store Sales Open Date: 02 Feb 2020	Store B Eligibility Date: 09 Feb 2020 (02 Feb 2020 + 7 Days)	Store B’s eligibility date is 09 Feb 2020, after 02 Feb 2020. Store B is noncomparable.
Store C Same-Store Sales Open Date: 02 Mar 2020	Store C Eligibility Date: 09 Mar 2020 (02 Mar 2020 + 7 Days)	Store C’s eligibility date is 09 Mar 2020, after 02 Feb 2020. Store C is noncomparable.
Store D Same-Store Sales Open Date: 02 Apr 2020	Store D Eligibility Date: 09 Apr 2020 (02 Apr 2020 + 7 Days)	Store D’s eligibility date is 09 Apr 2020, after 02 Feb 2020. Store D is noncomparable.

Example 2
Calendars Years ( National Retail Federation (NRF) calendar 4-5-4 format)	Year 2020 Start Date: 02 Feb 2020 End Date: 30 Jan 2021 Year 2021 Start Date: 31 Jan 2021 End Date: 29 Jan 2022
Same-Store Sales Preferences	Method of Comparison: Partial Year Comparison Stores open in both reporting periods, This Year (TY) and Last Year (LY), are comparable. Stores whose eligibility date is after the reporting period: End Date - Last Year, are noncomparable. Stores whose eligibility date is before the reporting period Start Date - Last Year, are comparable. Stores whose eligibility date is in between the reporting period Start Date and End Date Last Year, will be noncomparable before the store eligibility date, and the same store will be comparable from the eligibility date onwards. Days Excluded After Store Opening Date: 7 days
Store Options and Reporting Period	Store Options: Both Reporting Period: Period End Date - This Year: 10 Mar 2021 (Year:2021 Quarter:1 Period:2 Week:2 Day:4) Start Date - This Year: 28 Feb 2021 (Year:2021 Quarter:1 Period:2 Week:1 Day:1) End Date - Last Year: 11 Mar 2020 (Year:2020 Quarter:1 Period:2 Week:2 Day:4) Start Date - Last Year: 1 Mar 2020 (Year:2020 Quarter:1 Period:2 Week:1 Day:1)
Stores
Store and Opening Dates	Store Eligibility Dates (= Same-Store Open Date + Days Excluded After Store Opening Date)	Results and Explanation
Store A Same-Store Sales Open Date: 02 Jan 2020	Store A Eligibility Date: 09 Jan 2020 (02 Jan 2020 + 7 Days)	Store A’s eligibility date is 09 Jan 2020, before the reporting period: Start Date - Last Year, 01 March 2020. Store A is comparable.
Store B Same-Store Sales Open Date: 02 Feb 2020	Store B Eligibility Date: 09 Feb 2020 (02 Feb 2020 + 7 Days)	Store B’s eligibility date is 09 Feb 2020, before the reporting period: Start Date - Last Year, 01 March 2020. Store B is comparable.
Store C Same-Store Sales Open Date: 02 Mar 2020	Store C Eligibility Date: 09 Mar 2020 (02 Mar 2020 + 7 Days)	Store C’s eligibility date is 09 Mar 2020, in between the reporting period: Start Date and End Date Last Year, 01 Mar 2020 and 11 Mar 2020 respectively. Store C is both comparable and noncomparable. It is a comparable store from Last Year (LY) 09 Mar 2020 - 11 Mar 2020 and for the similar coordinate This Year (TY) 08 Mar 2021 - 10 Mar 2021. It is a noncomparable store from 01 Mar 2020 - 08 Mar 2020 and for the similar coordinate This Year (TY) 28 Feb 2021 - 07 Mar 2021.
Store D Same-Store Sales Open Date: 02 Apr 2020	Store D Eligibility Date: 09 Apr 2020 (02 Apr 2020 + 7 Days)	Store D’s eligibility date is 09 Apr 2020, after the reporting period: End Date - Last Year, 11 Mar 2020. Store D is noncomparable.

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