Retail math · By category
Sales Formulas for Apparel Brands
Sales-metric formulas — ADS, UPT, AUR, comps, category mix, and gross-to-net sales — that read how the top line is actually landing.
8 sales formulas
Merchandiser
Category Mix %
Category Mix % = Category Sales ÷ Total Sales × 100
Buyer
Average Unit Cost (AUC)
AUC = COGS ÷ Units Sold (or Inventory at Cost ÷ Units On Hand)
Analytics
Average Unit Retail (AUR)
AUR = Net Sales ÷ Units Sold
Allocator
Door-Level Demand Index
Door Index = Door Sales ÷ Average Door Sales
Analytics
Average Dollar Sales (ADS) per Transaction
ADS = Net Sales ÷ Number of Transactions
Analytics
Units per Transaction (UPT)
UPT = Units Sold ÷ Number of Transactions
Analytics
Return Rate %
Return Rate % = Return Units ÷ Gross Sales Units × 100
Executive
Gross-to-Net Sales
Net Sales = Gross Sales − Returns − Allowances
Other categories
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Turn the math into action.
RetailNorthstar runs these formulas live inside a connected apparel planning workflow — OTB through allocation, by department, class, and style.