Inventory Turnover

A working-capital and velocity metric. Higher turns usually mean leaner stock relative to sales—context by category matters.

Inventory turns = cost of goods sold ÷ average inventory value.

Tip: Keep “COGS / Usage” and “Average Inventory” on the same basis (period, units, and population) before calculating Inventory Turnover.

Cluster: Logistics hub · Business hub · Professional KPIs · Percentage guide

Inventory turnover (turns) shows how many times inventory is sold or used relative to average stock.

Enter cost of goods sold (or usage) and average inventory at cost for the same period.

$
Cost of goods sold or usage at cost
$
Average inventory at cost

Inventory Turnover

Understanding Inventory Turnover

How we calculate. Inventory turns = cost of goods sold ÷ average inventory value. The form uses the same arithmetic as the worked examples on this page. See our methodology and accuracy policy.

Real-world scenario: A typical Inventory Turnover case uses cogs / usage 4800000 and average inventory 800000. Enter the same figures below to reproduce the worked path.

What is Inventory Turnover?

A working-capital and velocity metric. Higher turns usually mean leaner stock relative to sales—context by category matters.

  • Same cost basis for COGS and inventory
  • Average inventory = typical (begin+end)/2
  • Result is a ratio, not a percent

The Formula

Inventory Turnover
Turns = COGS ÷ Average inventory

Worked Example

Scenario: COGS $4,800,000; average inventory $800,000.
Step 1: 4800000 ÷ 800000 = 6
Answer: Inventory turnover is 6 turns.

Common Use Cases

  • Working capital: stock velocity
  • Category management: slow movers
  • S&OP: turns vs service tradeoffs

Pro Tips

  • Don’t mix retail and cost bases
  • Watch seasonal averages
  • Pair with days of supply (365 ÷ turns)

Limitations: Inventory Turnover results are educational logistics and supply-chain planning aids—not SLAs, carrier contracts, or inventory valuation advice. Confirm definitions with your WMS/TMS and finance policies.

FAQ

Is this a percentage?

No—turns are a ratio (times per period). Convert to days of inventory with 365 ÷ turns when helpful.

What if average inventory is 0?

Turns are undefined—enter positive average inventory.

Authoritative References

For logistics and supply-chain KPI definitions, consult:

  • CSCMP — supply chain management resources
  • ASCM / APICS — operations and inventory body of knowledge
  • ISO 28000 — security management for the supply chain (context)