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(c)
(d)
(e)
(i)
(ii)
(ii)

(Assets Trunover Ratio) :

(a) (Total Asset Turnover Ratio) :

(b) (Fixed Assets Turnover Ratio) :

(c) (Capital Turnover Ratio/Net Asset Turnover

Ratio) :

(d) (Current Assets Turnover Ratio) :

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(e) (Working Capital Turnover Ratio) :

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(i) (Inventory Turnover Ratio) : Stock turnover ratio

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(ii) (Receivables (Debtors) Turnover Ratio) :

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(Receivables–Debtors, Velocity) :

Number of days of receivable number of days sales in receivables

(iii) (Payables Turnover Ratio) :

(Velocity)

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© The Institute of Chartered Accountants of India