Turnover

In managerial finance it is the number of times a given asset, such as inventory, is replaced during the accounting period, usually a year.

In corporate corporate finance it is the ratio of annual sales to net worth, representing the extent to which a company can growth without outside capital.

In financial markets it is the volume of shares traded as a percent of total shares listed during a specified period, usually a day or a year.

For mutual funds it is a measure of trading activity during the previous year, expressed as a percentage of the average total assets of the fund. A turnover ratio of 25% means that the value of trades represented onefourth of the assets of the fund.

In the UK, turnover is commonly referred to as total revenue.

Similar financial terms

Accounts receivable turnover
The ratio of net credit sales to average accounts receivable, a measure of how quickly customers pay their bills.

Total asset turnover
The ratio of net sales to total assets.

Thus, the total asset turnover ratio compares the turnover with the assets that the business has used to generate that turnover.

In other words, we are just saying that for every 1 of assets, the turnover is x.

Receivables turnover ratio
Total operating revenues divided by average receivables. Used to measure how effectively a firm is managing its accounts receivable.

Portfolio turnover rate
For an investment company, an annualized rate found by dividing the lesser of purchases and sales by the average of portfolio assets.

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Did you know?

Unwind

The activity which reverses a position. If an investor was long an option spread then he would sell the position to close it. If the investor had a butterfly position in bonds, then she would have to offset each leg or wing to remove the trade.


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