LAS VEGAS — Walker Furniture here says Furniture/Today underestimated its 2012 sales, which cost it a spot on the most recent Top 100 store list.

Walker’s furniture, bedding and accessory sales rose 15.3% to $76 million in 2012 from $65.9 million the previous year, said Walker President Larry

Alterwitz. That includes sales from the company’s 11 Serta-exclusive Best Mattress stores, six Sealy-exclusive Mattress Discounters stores and outlet, and residential home office sales from Walker Discount Desks.

Furniture/Today estimated the retailer’s sales last year at $60 million, but Alterwitz said that only accounted for the main store’s results.

At $76 million, Walker would have been No. 86 on Furniture/Today’s Top 100 ranking.

Walker was queried by Furniture/Today for sales and other information Jan. 30, and received follow-up calls, but did not respond. Alterwitz and John Cole — who joined Walker this year as chief financial officer — also were faxed May 4, before publication of the Top 100. That letter showed Furniture/Today’s estimate and gave the retailer an opportunity to respond with changes or corrections.

“We had our hands full (with the CFO transition) and this didn’t get attended to on time,” Alterwitz said.