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L.6 · BEGINNER · 2 MIN

Efficiency Ratios: How Well Does Management Run the Business?

Efficiency ratios measure how well a company converts assets into revenue and cash. Two companies with identical margins can have vastly different returns because one uses its assets better.

Quiz · 5 questions ↓
§ 01
MSFT — ROE, Operating Margin. Open MSFT on the Ledge to see current values.
§ 02
RatioFormulaInterpretation
Asset TurnoverRevenue / Total AssetsHow many dollars of sales per dollar of assets
Inventory TurnoverCOGS / Average InventoryHow quickly inventory sells (higher = faster)
Days Sales OutstandingReceivables / (Revenue / 365)Average days to collect payment
Cash Conversion CycleDSI + DSO - DPODays between paying suppliers and collecting from customers
§ 03

A shorter cash conversion cycle means the company gets paid faster than it pays suppliers. That is free financing from the business model itself.

§ 04
Compare two companies in the same sector using the **Compare** feature. Look at asset turnover and inventory metrics. Better efficiency often predicts outperformance.
§ 05
Company A turns over inventory 12 times per year. Company B turns it over 4 times. Which manages inventory better?
§ 06

Efficiency is the hidden edge. Walmart does not win on margins (they are thin). It wins on turnover: selling enormous volumes quickly with minimal waste.

Five questions · AI feedback

Sit with the ideas.

Walmart has asset turnover of 2.5x and inventory turnover of 8.5x. A luxury retailer has asset turnover of 0.8x and inventory turnover of 2.0x. Why the difference?

Why:
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