Profession Calculators
Business Finance

Inventory Turnover Calculator

Calculate inventory turnover ratio and days sales of inventory from COGS and inventory values.

Inventory Data
Turnover Analysis

Enter COGS and inventory values, then click calculate.

What This Calculator Does

This calculator determines how efficiently a business sells and replaces its inventory by computing the inventory turnover ratio and days sales of inventory (DSI). Higher turnover indicates efficient inventory management, while low turnover may signal overstocking or slow-moving products.

The Formula

Turnover Ratio = COGS / Average Inventory | Days Sales of Inventory = 365 / Turnover Ratio

Inventory turnover measures how many times per year a company sells through its entire inventory. Average inventory is calculated as (beginning + ending inventory) / 2. A ratio of 6 means inventory is sold and replaced six times annually, equivalent to approximately 61 days of inventory on hand.

Step-by-Step Example

1

Enter annual COGS

Cost of goods sold for the year from your income statement. Example: $500,000.

2

Enter inventory values

Beginning of year inventory ($80,000) and end of year inventory ($100,000). Average: $90,000.

3

Review turnover metrics

Turnover ratio: 5.56x. Days to sell: 65.7 days. Assessment: Average with room for improvement.

Real-World Use Cases

Inventory Optimization

Identify slow-moving products that tie up capital and warehouse space, and adjust ordering accordingly.

Cash Flow Management

Higher turnover frees up cash that would otherwise be locked in inventory sitting on shelves.

Supplier Negotiation

Use turnover data to negotiate just-in-time delivery terms that reduce the need for large inventory investments.

Common Mistakes to Avoid

  • Using revenue instead of COGS. Turnover should be calculated with cost, not selling price, to avoid inflating the ratio.

  • Comparing turnover ratios across different industries. A grocery store (turnover 12-20x) operates very differently from a jewelry store (turnover 1-3x).

  • Not calculating average inventory. Using only ending inventory can be misleading if inventory fluctuates significantly during the year.

Frequently Asked Questions

Accuracy and Disclaimer

Inventory turnover benchmarks vary significantly by industry. This calculator provides a general assessment. Consult with your accountant or industry associations for specific benchmarks relevant to your business.