Key Takeaways
- Inventory Turnover measures how many times you sell and replace inventory per period
- Higher turnover generally indicates efficient inventory management
- Days Sales of Inventory (DSI) shows how long inventory sits before selling
- Industry benchmarks vary significantly - compare within your sector
- Too high turnover can indicate stockouts and lost sales opportunities
Understanding Inventory Turnover
Inventory turnover is a ratio that measures how many times a company has sold and replaced its inventory during a given period. It's a key indicator of inventory management efficiency and product demand. A higher turnover ratio generally indicates strong sales and efficient inventory management, while a lower ratio may suggest overstocking or weak sales.
The Inventory Turnover Formula
Inventory Turnover = Cost of Goods Sold / Average Inventory
Days Sales of Inventory (DSI)
DSI measures how many days it takes to sell through inventory. This metric is particularly useful for understanding cash flow and inventory efficiency.
Days Sales of Inventory = Days in Period / Inventory Turnover Ratio
What COGS Includes
- Direct materials cost - Raw materials used in production
- Direct labor costs - Wages for production workers
- Manufacturing overhead - Factory utilities, equipment depreciation
- Freight-in costs - Shipping costs to receive inventory
- Does NOT include - Selling, general, or administrative expenses
Interpreting Inventory Turnover
- High Turnover (8+): Strong sales or insufficient inventory - could mean lost sales opportunities due to stockouts
- Good Turnover (4-8): Healthy balance between sales velocity and inventory investment
- Low Turnover (2-4): Slow-moving inventory, overstocking, or weak demand
- Very Low (<2): Potential dead stock, obsolete inventory, or poor demand forecasting
Industry Benchmarks
Optimal turnover varies significantly by industry. Here are typical ranges:
| Industry | Typical Turnover | Notes |
|---|---|---|
| Grocery Stores | 12-15 times/year | Perishable goods require high turnover |
| Auto Dealers | 8-12 times/year | High-value items with good demand |
| Wholesale Distribution | 6-12 times/year | Varies by product category |
| Retail Clothing | 4-6 times/year | Seasonal fluctuations |
| Furniture Stores | 3-5 times/year | Larger purchases, longer sales cycles |
Improving Inventory Turnover
- Implement demand forecasting - Use data analytics to predict sales patterns
- Negotiate better supplier terms - Smaller, more frequent orders reduce carrying costs
- Identify slow-moving items - Use ABC analysis to categorize inventory
- Optimize pricing strategies - Adjust prices based on demand and inventory levels
- Improve marketing - Promote slow sellers to increase turnover
- Review reorder points - Balance stockout risk against carrying costs