AccountingHub
A3

How hard the assets work

See how many sales dollars a generic company squeezes out of each dollar of assets.

Net sales

$800,000

Average total assets

$400,000

Total asset turnover

2.0 times

divides net sales by average total assets: how many sales dollars each dollar tied up in assets produced during the period.

A capital-heavy business — a lot of plant assets relative to sales — naturally turns over more slowly than one that owns little and rents or outsources the rest. Comparisons matter most within the same industry.