Catalogue / Affaires / Ratio de Rotation des Actifs
Affaires · Outil

Ratio de Rotation des Actifs

Mesure l'efficacité avec laquelle une entreprise génère des revenus à partir de ses actifs totaux — les ratios plus élevés indiquent une meilleure utilisation de la base d'actifs.

Net Sales Revenue
$
Beginning Assets
$
Ending Assets
$
Average Total Assets
$
Auto-calculated from beginning + ending ÷ 2
Assets (avg)$500,000.00
Ratio2.00x
Asset Turnover Ratio
2.00 x
Good efficiency
Sales per $1 assets$2.00
PNG · créé dans votre navigateur, rien n'est envoyé
Industry use cases
Manufacturing Efficiency Evaluate how efficiently manufacturing facilities convert capital equipment investments into sales revenue.
Retail Store Comparison Compare asset efficiency across retail locations to identify high and underperforming stores.
Airline Fleet Analysis Measure how effectively an airline's aircraft and infrastructure investments generate passenger ticket revenue.
Technology Growth Assessment Determine whether a tech company generates sufficient revenue from its capital assets to support growth.
Frequently asked questions
What is the asset turnover ratio?
It measures how efficiently a company uses its assets to generate revenue, calculated by dividing total revenue (or net sales) by average total assets.
What is a good asset turnover ratio?
A higher ratio is generally better, but what counts as good varies by industry; retailers and grocery stores often have ratios above 2, while capital-intensive sectors like utilities may sit below 0.5.
How do you calculate the asset turnover ratio?
Divide total revenue (or net sales) for a period by the company's average total assets, usually the average of beginning and ending total assets for that period.
Is asset turnover ratio the same as return on assets (ROA)?
No. Asset turnover measures revenue generated per dollar of assets, while ROA measures net profit generated per dollar of assets, so a company can have high turnover but low ROA or vice versa.
Can the asset turnover ratio be too high or negative?
It cannot be negative since revenue and assets are both positive, but an unusually high ratio can signal a very lean asset base or aggressive asset depreciation rather than pure efficiency.
Stay in the loop
New tools, in your inbox.

Get an occasional email when we ship new calculators and updates. No spam, unsubscribe anytime.

We respect your privacy. No spam, ever.