For starters, "*100" always has struck me as quite silly. income / cost is quite a sufficient measure. It will produce a decimal expression that can be converted to a percentage if desired.
Second, income / cost is often an inadequate description of the value. The first question in my mind is "When?" Is $10,000 in income this year the same as $10,000 in income 20 years from now? Probably not, but that may be how some manager wants to think of it. If we're only talking about a one-year period, maybe it makes little difference.
Third, do we care about the retail loss? Is this information just smoke and mirrors?