AR turnover

$$\frac{\text{Revenue}}{\text{Avg accounts receivable}}$$

How quickly receivables are collected, in turnovers per year.

Direction: Higher better Category: efficiency

Inputs (XBRL fallback chains):

• accounts_receivable: AccountsReceivableNetCurrent -> ReceivablesNetCurrent
• revenue: Revenues -> RevenueFromContractWithCustomerExcludingAssessedTax -> RevenueFromContractWithCustomerIncludingAssessedTax -> SalesRevenueNet -> SalesRevenueGoodsNet

Returns None when: Returns None when Revenue or AR endpoints are missing.

Source code

Implementation: ar_turnover in src/eqtytrk/metrics/ratios.py (or valuation.py for multiples).