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IntegrityInv TO#83

Cash to Total Assets

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How many times a company sells and replaces its inventory in a year. Higher means faster sales and less capital tied up in stock. Above 6 is generally efficient. Grocery stores often exceed 12.

Formula

Cost of Goods Sold / Average Inventory

Description

Measures how many times a company sells and replaces its inventory during a period. Higher turnover means inventory moves quickly, reducing storage costs, obsolescence risk, and working capital needs. It is the inverse of DIO expressed as a ratio.

Interpretation

Above 6 is generally efficient. Grocery and retail businesses often exceed 12. Very low inventory turnover (below 3) may indicate excess stock or demand problems. Compare within industry for meaningful benchmarks.

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