We periodically assess, and make minor adjustments to, our product hierarchy, which can impact the roll-up of our merchandise categories. Our financial reporting process utilizes the most current product hierarchy in reporting net sales by merchandise category for all periods presented. Therefore, there may be minor reclassifications of net sales by merchandise category compared to previously reported amounts.
Net sales decreased $92.8 million, or 8.1%, to $1,046.6 million in the second quarter of 2024, compared to $1,139.4 million in the second quarter of 2023. The decrease in net sales was primarily driven by a 5.3% decrease in our comps, which decreased net sales by $57.5 million, and a 2.8% decrease in our non-comparable sales, which decreased net sales by $35.4 million. The decrease in non-comparable sales was driven by the net decrease of 33 stores since the second quarter of 2023. Our comps are calculated based on the results of all stores that were open at least fifteen months plus our e-commerce net sales.
In the second quarter of 2024, we experienced decreased comps and net sales in all of our merchandise categories, except for Furniture, where we experienced slightly positive comps. Our home products categories, which include Furniture, Seasonal, Soft Home, and Hard Home, continue to be negatively impacted by macroeconomic pressures which affected our customers’ discretionary spending in the second quarter of 2024. Our Furniture and Seasonal categories continue to be impacted by a
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