What is SKU Rationalization?

An authoritative operational guide, calculation formulas, real-world e-commerce examples, and margin optimization strategies.

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Official Definition

SKU rationalization is the analytical merchandising process of evaluating product profitability and sales velocity to decide which SKUs to retain, reprice, bundle, or discontinue.

Formula & Calculation

SKU Profitability = (Units Sold × Gross Margin per Unit) - Holding Cost - RTO Loss

Real-World E-Commerce Example

An analysis reveals that out of 500 catalog SKUs, the bottom 100 generate less than 2% of sales but account for 25% of warehouse storage costs. The brand discontinues the bottom 100 SKUs.

How SKU Rationalization Impacts Your Margins

Frees up locked working capital, reduces warehouse clutter, and concentrates operational resources on high-margin, top-performing product lines.

How PointNXT Automates & Solves This

PointNXT inventory analytics rank catalog SKUs by turnover rate, gross margin contribution, and RTO frequency to guide rationalization decisions.

Related Operations & Logistics Concepts

Dead Stock (Obsolete Inventory) → Inventory Turnover Ratio (ITR) → Safety Stock Formula → Reorder Point (ROP) Formula →

Common Questions: SKU Rationalization

What is SKU Rationalization in simple terms?

SKU rationalization is the analytical merchandising process of evaluating product profitability and sales velocity to decide which SKUs to retain, reprice, bundle, or discontinue.

How does SKU Rationalization affect e-commerce margins?

Frees up locked working capital, reduces warehouse clutter, and concentrates operational resources on high-margin, top-performing product lines.

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