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Inventory Turnover Calculator

Calculate inventory turnover from cost of goods sold and average inventory, and see days inventory outstanding. Formula and worked example included.

Cost and inventory

Cost of goods sold over the period (usually a year).

Average inventory at cost, e.g. average of opening and closing.

Inventory turnover
·turns/period

How many times inventory sold and was replaced during the period.

Overview

Inventory turnover shows how many times you sold and replaced your average stock over a period. Higher turnover usually means leaner working capital, as long as service levels hold.

Method

How it works

Divide cost of goods sold by average inventory value, both measured at cost. Divide the period length by turnover to get days inventory outstanding.

Formula

The formula

turns = COGS / avg_inv

Inventory turnover = cost of goods sold / average inventory value. Using COGS (not revenue) keeps both sides valued at cost for a like-for-like ratio.

Example

Worked example

With COGS of 150,000,000 and average inventory of 30,000,000, turnover = 150M / 30M = 5 turns. That is about 365 / 5 = 73 days of inventory outstanding.

FAQ

Frequently asked questions

Should I use sales or COGS?

Use COGS. Dividing sales by inventory mixes cost and retail values and overstates turnover.

What is a good turnover ratio?

It varies by industry. Compare against your own trend and peers rather than a universal target.

How does this relate to days of cover?

Days inventory outstanding = period days / turnover. Days of cover looks forward from current stock and demand; turnover looks back over a period.

The rest of the bench

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