inventoryturnover.calc
PLAYBOOK / STEP 1

Diagnose a low inventory turnover.

A depressed ratio has four typical causes. The fix is not the same for any two. The diagnosis takes 90 minutes with a clean ERP extract.

The four causes

CauseSignalFix horizon
OverstockTop decile SKUs carry >90 daysOne quarter
Slow-mover concentrationBottom 30% of SKUs hold >40% of dollarsTwo quarters
SeasonalityQ4 build inflates Q1 averageAnnual calendar
Write-off avoidanceSKUs aged >365 days at full costOne reporting cycle

FASB 2026 RMA 2026

ERP extract

Pull SKU-level rows for the trailing twelve months: SKU, on-hand units, on-hand cost, last receipt date, units sold, sales dollars, COGS dollars. Compute days-on-hand per SKU as on-hand units divided by daily velocity. Bucket the SKUs into the four causes above.

What gets done first

  • If write-off avoidance is the dominant cause, address it before SKU rationalisation. The write-off itself moves the ratio.
  • If overstock is the dominant cause, lift reorder-point discipline. SKU rationalisation may not be needed.
  • If slow-mover concentration is the dominant cause, the next page is the right next step.

Bucket the SKUs into overstock, slow-mover, seasonal, or write-off-avoidance.