 next business analysis which we are going to do is about delta sales and delta customers normally we are talking about sales growth or sales decline and we are also talking about customer growth and customer decline so delta is about change either it is increase in sales or customers or it is decrease in number of customers or increase in number of customers so we will discuss its formulation before discussing the formula a terminology which is used in most of the cases is used in retail like for like comparison it is necessary to understand this before the delta calculation like for like comparison which is LFL comparison it is comparison of previous year with current year let's say if someone tells me that you have done so much work last year and you have done so much business this year you can compare this so it is called like for like comparison but here it is necessary to understand that if we have considered previous year as 12 months then we will consider current year as 12 months if I want to do like for like comparison of quarter one so I will do comparison of quarter one of 2016 comparison of quarter one of 2017 i.e. in like for like comparison we do comparison of same period of time and we call that comparison as like for like comparison so we have the formula of delta sales calculation what is it? it is a very easy formula you can get two outcome of delta sales either it would be sales growth or it would be sales decline yato sales increase only from the previous year or from the previous period yas sales decrease only dohi kaam ho reyongi dono surto mein it is delta so one retailer calculates that what is my delta sales which number I am following and which number I have to carry forward so let's discuss an example let's understand its formula it is sales of the current year minus sales of previous year divided by sales previous year multiply by 100 so this formula is of delta sales last year's sales current year's sales minus sales of previous year's sales and divide by previous year's sales so your outcome will be sales growth or decline let's discuss an example which will quickly tell you what is the calculation of delta sales so let's assume that in 2017 we have 1 million in 2016 we have 800,000 so how will we calculate delta sales I am putting the value in the same formula so sales of current year which is 2017 minus sales of previous year which is 2016 divided by sales of previous year which is 2016 the value I have multiplied by 100 so I have delta sales 25% now because that delta is positive so this will be called 25% sales growth so if delta sales is positive then this will be growth and if delta sales is negative then that sales will decline normally when we will discuss the calculation of delta sales then this will always be in % how much % you have grown from the previous year or how much % you are on decline versus previous year second example we have related to delta customers first we have discussed delta sales now we are going to discuss delta customers in delta customers there is exactly same parameter in your number of customers how much % you have grown or how much % you have declined whatever change will happen it will come as delta customer formula let's study first number of customers minus we will do number of customers of previous year divided by number of customers of previous year multiplied by 100 so we have this formula the way delta sales formula was the same formula we have but instead of sales we have number of customers so we are going to do comparison with current year and we want to identify whether that change is positive or that change is negative if that change is positive then that delta customer will be called as positive growth that means the customer has grown and if it is negative that means the number of customers has declined versus previous year let's discuss the example number of customers is 1,000 in 2017 there were 800 customers of our business now we are going to calculate delta customers we will put the formula 1,000 minus 800 what is 1,000 this is the customer of current year which is 2017 we have minus the customer of previous year which is 800 in 2016 and divided by 800 so what was the customer which was of previous year multiplied by 100 so we have delta customer 25% that means 25% which is positive that means the number of customers has grown from 25% versus previous year and if the number of customers was negative then the number of customers has decreased has declined has reduced what is the target of retailer the target of retailer is to grow sales to be delta sales positive and to make the customers positive that means the growth of customers if both the things grow ultimately the business of retailer will flourish for the longer period of time