Wskaźniki rotacji majątku obrotowego

Wskaźniki Rotacji majątku obrotowego  =  przychody ze sprzedaży / aktywa obrotowe.

Oczekuje się wzrostu jego wartości w czasie, świadczącego o coraz lepszym wykorzystaniu aktywów obrotowych przez jednostkę. Na jego wartość wpływają wszystkie składniki majątku obrotowego. Wartość wskaźnika znacząco różni się od siebie w wśród branż i należy rozpatrywać ją poprzez badanie dynamiki zmian lub porównując do spółek wewnątrz branży. Wskaźnik ten informuje ile razy w badanym okresie nastąpiło odtworzenie zasobów majątkowych odpowiadających aktywom obrotowym.

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