Like-for-like sales growth (LFL)
Like-for-like (LFL) sales growth is the percentage change in sales of the same stores that were open throughout both periods compared; it strips out the effect of store openings and closures.
Also calledLFL, like-for-like, same-store sales growth, comparable store sales, comp sales
Formula
(Current-period LFL sales − Same period last year LFL sales) ÷ Same period last year LFL sales × 100- LFL store set
- Stores open throughout both periods compared, i.e. trading for at least 12 months.
- Current LFL sales
- Net sales excluding VAT of the stores in the LFL set in the current period.
- Prior-year LFL sales
- Net sales excluding VAT of the same stores in the same period last year, with day count and weekdays aligned.
- Real LFL
- (1 + nominal LFL) ÷ (1 + inflation for the same period) − 1.
Calculator
Enter your own figures and the result updates instantly. The defaults are the figures from the worked example below.
Result%28
Worked example
How to read it, and what good looks like
LFL measures organic growth. Total revenue also grows when stores are opened; LFL shows whether existing stores are actually selling more. When total growth runs well ahead of LFL, the growth is coming from network expansion. In grocery chains the split is decisive because networks grow fast: BİM opened 890 new stores in 2025 and Migros 259. Listed chains report the split explicitly, including only stores trading uninterrupted through both periods.
Under high inflation, nominal and real LFL are read separately. TÜİK (the Turkish Statistical Institute) put annual CPI at 31.51% in August 2026; a nominal LFL below that means the same stores are shrinking in real terms. Real LFL is calculated by division, not subtraction, because the gap between the two widens at high rates. Where grocery prices diverge from general inflation, a category price index is used: the Q1 2026 activity report of BİM, a Turkish discount grocery chain, puts average food and non-alcoholic beverage inflation for the period at 33%. Transaction and unit LFL give a second, price-free reading: transactions show how often customers come to the store, units how many items they put in the basket.
There is no universal LFL target; the floor is real LFL above zero. The target band is built from the chain's own quarterly history and compared within formats: shopping-centre and high-street stores, company-operated and franchised stores are assessed separately. In Mindpera, Mind Ops calculates LFL on the written store set, on the same screen as trend and returns analysis; a store below threshold lands on its owner's task list and is tracked until closed.
Where it misleads
- Comparing without aligning the calendar mistakes public holidays, the number of weekends and month length for performance; periods are matched on the same weekdays (4-5-4 calendar).
- A store whose selling area grew or shrank stays in the set and its growth comes from space; such stores are excluded or flagged separately.
- If the store set is re-selected every month, the LFL definition changes month by month; opening, closure and refurbishment rules are written down and held in master data.
- If online orders fulfilled from a store are not assigned consistently to the store or the channel, LFL inflates one month and drops the next.
Data you need
- Store master data: opening, closure and refurbishment dates and selling-area history
- Net sales excluding VAT by day and store (POS sales line, ERP sales invoice)
- Transaction count and units sold (for transaction and unit LFL)
- TÜİK CPI series or a category price index
- Company-operated versus franchised store flag
Mindpera products that calculate this KPI
Frequently asked questions
- What is like-for-like sales growth?
- Like-for-like (LFL), also called same-store or comparable sales growth, compares this period's sales of the same stores with the same period last year. New and closed stores are left out, which separates growth from opening stores from growth from selling more in existing ones. Listed retail chains report this measure separately from total revenue growth.
- Which stores are included in LFL?
- Stores open throughout both periods compared, which in practice means trading for at least 12 months. Stores opened in the last 12 months, closed during the period or shut for a long refurbishment are excluded. Stores whose selling area changed materially are flagged, and the rule is applied the same way every period so the set does not drift.
- How is real LFL calculated?
- Nominal LFL is deflated by inflation for the same period: real LFL = (1 + nominal LFL) ÷ (1 + inflation) − 1. With nominal LFL of 28% and annual CPI of 31.51%, real LFL is 1.28 ÷ 1.3151 − 1 = −2.7%. Revenue looks higher, but the same stores have shrunk in real terms. If category prices diverge from general inflation, use a category price index.
- What is a good LFL growth rate?
- There is no universal target; the floor is real LFL above zero. A nominal LFL below inflation means the same stores are shrinking in real terms. The target is set from the chain's own quarterly history, with shopping-centre and high-street, company-operated and franchised stores assessed separately. Track transaction and unit LFL alongside value LFL.