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Calculated generally once a month, it means MAT Sales June 2010 will include sales from 1st July 2009 to 30th June 2010 and MAT sales July 2010 will consist of sales from August 2009 to July 2010. at the end of every month, you add the sales of that month and drop the corresponding sales of the same month in the previous year.

The MAT sales removes the seasonal variations from comparisons and thus make two sets of MAT sales more conducive for comparison.

Another benefit is when MAT sales of businesses within an industry are compared (say pharma industry or newspaper circulation) we have a better basis for comparing the performance of the businesses compared. A derivative of this comparison is the MAT sales Rankings.

Separate organisations exist to track, compile and rank these figures. These results are used for formulating and executing sales strategies and product management.

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