Anläggningstillgångsomsättningshastighet

Anläggningstillgångsomsättningshastighet, or fixed asset turnover ratio in English, is a financial ratio used to measure how efficiently a company utilizes its fixed assets to generate sales. It is calculated by dividing net sales by the average value of fixed assets. Net sales represent the total revenue generated after accounting for returns and allowances. Fixed assets include tangible assets such as property, plant, and equipment. The average value of fixed assets is typically calculated by summing the book value of fixed assets at the beginning and end of the period and dividing by two.

A higher anläggningstillgångsomsättningshastighet generally indicates that a company is effectively using its fixed assets to produce sales. Conversely, a low ratio might suggest that the company has too many fixed assets relative to its sales volume, or that its assets are not being utilized optimally. This ratio is particularly useful for comparing a company's performance against its historical data or against industry peers. However, it's important to note that what constitutes a "good" ratio can vary significantly across different industries due to differences in capital intensity. For example, manufacturing companies typically have lower ratios than retail businesses. Analyzing this ratio in conjunction with other financial metrics provides a more comprehensive understanding of a company's operational efficiency.