Receivables Turnover

What is Rec Turn?

Measures how efficiently a company collects its receivables (money owed by customers).

Think of it like this

Like measuring how quickly your friends pay you back after lending them money.

Formula

Receivables Turnover = Revenue ÷ Average Accounts Receivable
  • Revenue: Net credit sales (or total revenue)
  • Average A/R: (Beginning + Ending Receivables) ÷ 2

Why it matters

  • Shows effectiveness of credit and collection
  • Higher = faster collection of payments
  • Affects cash flow and working capital
  • Can indicate customer financial health

What's a good value?

< 5x
Low
Slow collection, potential bad debts
5-10x
Moderate
Average collection efficiency
10-15x
Good
Efficient collection practices
> 15x
Excellent
Very fast collection or mostly cash sales

Real-world example

Declining receivables turnover may signal customers are struggling to pay or looser credit terms.

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