Assume Sears is planning a special promotion for the upcoming holiday season. It has purchased 2.5 million Santa Bears, a stuffed Teddy bear dressed like Santa Claus, from a vendor in Taiwan. The GMROI for the bears are expected to be 144% (gross margin = 24% and sales-to-stock ratio = 6), about average for a seasonal promotion. Besides the invoice cost of the bears, Sears will incur import fees, transportation costs from Taiwan to distribution centres and then to stores, and distribution centre and store costs such as marking and handling. Since the bears arrived early in April, additional storage facilities are needed until they are shipped to the stores the first week of October. Is GMROI an adequate measure for evaluating the performance of Santa Bears? Explain your answer.