Készletfordulat

Készletfordulat, often translated as inventory turnover or stock turnover, is a financial metric that measures how many times a company sells and replaces its inventory over a specific period, typically a year. It is calculated by dividing the cost of goods sold by the average inventory value during that period. A higher készletfordulat generally indicates that a company is selling its inventory quickly and efficiently, while a lower ratio might suggest slow-moving stock or potential overstocking issues.

The calculation provides insights into a company's inventory management effectiveness. A healthy készletfordulat varies significantly by industry. For example, grocery stores typically have a much higher készletfordulat than furniture retailers because their products have a shorter shelf life and higher demand. Analyzing the készletfordulat trend over time can reveal improvements or deteriorations in a company's operational efficiency. It is a key performance indicator used by investors and management to assess a company's liquidity and operational performance.