Other Benchmark Ratios

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Contributions / Returns to Campus as a Percent of Net Sales

= (Total Dollar Value of Return to Campus ÷ Total Net Sales) x 100
What it is
This ratio is an attempt to gather information on areas where the campus store provides a return to its institution. Financial statement, budget, or balance sheet typically do not report this ratio. Contributions may be in the form of actual revenue or may be cost savings provided by the store. IMPORTANT: The contributions figure should not include net profit.
Why it matters
Analysis of contributions to campus in addition to net profit provides a more complete picture of the benefits the campus store returns to the institution they serve. Examples include: scholarship funds, donations of merchandise, advertising dollars spent on campus, store revenue paid to institution funds, rent paid to the institution, administrative (non-store) salaries, alumni contributions, building funds (non-store), and athletic funds.
Other ratios or actions to consider
Other ratios to consider are net income as a percent of sales, gross margin return on investment, gross margin percentage, and sales growth.
New Text Returns
= (New Text Returns ÷ New Text Purchases) x 100
What it is
This ratio measures the purchasing and return of textbooks in relation to need. It is important to have enough textbooks in stock to fulfill customer needs; a high return percentage implies more inventory than is needed.
Why it matters
A low ratio is preferred. However, an extremely low ratio could indicate that some inventory was out of stock. A high ratio could indicate poor utilization of space and allocation of cash.
Others ratios or actions to consider

Campus and bookstore policies can have a great impact on this figure. Institutions that require stores to order textbooks based on full registration for classes, or that support faculty demands for new textbooks, are likely to have higher returns than stores that maximize used books and order texts based on class enrollment histories. 

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