Measure how efficiently your business manages inventory
• Measures how many times inventory is sold and replaced over a period
• Higher ratio indicates efficient inventory management
• Lower ratio may suggest overstocking or slow-moving inventory
Inventory Turnover Ratio = Cost of Goods Sold ÷ Average Inventory
Days in Inventory = 365 ÷ Inventory Turnover Ratio
Average Inventory = (Beginning Inventory + Ending Inventory) ÷ 2