Accounts Receivable Turnover Calculator | Paidnice

Accounts Receivable Turnover Calculator

Measure collection efficiency and analyze how effectively your business manages credit

Accounts Receivable Turnover Calculator — Optimize your collection process and improve cash flow:

  • Measure how many times your business collects its average accounts receivable in a year
  • Evaluate your collection efficiency compared to industry benchmarks
  • Identify opportunities to improve credit policies and collection processes
  • Forecast cash flow more accurately based on turnover trends

Higher turnover rates indicate efficient credit management, better cash flow, and reduced risk of bad debt.

AR Turnover Calculator

$

Total credit sales for the period (excluding cash sales, returns, and allowances)

$

Accounts receivable at the start of the period

$

Accounts receivable at the end of the period

Time period for your sales and accounts receivable data

For industry benchmark comparison

Automate your accounts receivable process with Paidnice

Improve AR turnover by up to 40% with smart automation and payment reminders

Seamless integration with Xero and QuickBooks

Save 10+ hours monthly on accounts receivable management

Understanding Accounts Receivable Turnover

What is Accounts Receivable Turnover?

Accounts Receivable Turnover Ratio is a financial metric that measures how efficiently a company collects payments from its customers who purchased on credit. It quantifies the number of times a company collects its average accounts receivable balance during a specific period, typically a year.

AR Turnover Formula:
Net Credit Sales
Average Accounts Receivable

Where: Average Accounts Receivable = (Beginning AR + Ending AR) / 2

Net Credit Sales = Total Credit Sales - Returns - Allowances

Why is AR Turnover Important?

The Accounts Receivable Turnover Ratio is a critical KPI for several reasons:

  • Cash Flow Management: Higher turnover translates to faster cash conversion, improving liquidity and reducing the need for borrowing.
  • Credit Policy Effectiveness: This ratio helps evaluate whether your credit policies are appropriately balanced between attracting customers and minimizing risk.
  • Collection Efficiency: It serves as a key performance indicator for your accounts receivable team's effectiveness.
  • Financial Stability: Efficient collections reduce the risk of bad debt and strengthen your company's financial position.

How to Interpret AR Turnover Results

High AR Turnover

A high accounts receivable turnover ratio (generally above 15) indicates that a company collects its receivables frequently throughout the year. This suggests:

  • Efficient collection processes
  • Quality customers with good credit
  • Conservative credit policies
  • Strong cash flow management

Low AR Turnover

A low accounts receivable turnover ratio (generally below 8) suggests that a company collects its receivables less frequently. This could indicate:

  • Inefficient collection processes
  • Customers with poor credit quality
  • Overly lenient credit policies
  • Potential cash flow problems

Average Collection Period

The Accounts Receivable Turnover Ratio can be converted to the Average Collection Period (or Days Sales Outstanding), which represents the average number of days it takes to collect payment after a sale is made:

Average Collection Period Formula:
365 days
Accounts Receivable Turnover

Strategies to Improve Your AR Turnover

1. Optimize Invoicing Processes

  • Send invoices promptly after delivering goods/services
  • Use electronic invoicing for faster delivery
  • Ensure invoices are clear, accurate, and include all payment terms

2. Implement Proactive Collection Procedures

  • Send automated payment reminders before and after due dates
  • Establish a structured follow-up process for overdue accounts
  • Offer multiple payment options for customer convenience

3. Review Credit Policies

  • Implement thorough credit checks for new customers
  • Establish appropriate credit limits based on customer history
  • Require deposits for large orders or new customers

4. Incentivize Early Payments

  • Offer discounts for early payment (e.g., 2/10 net 30)
  • Apply late payment penalties where appropriate
  • Recognize and reward consistently prompt-paying customers

Frequently Asked Questions

What is a good accounts receivable turnover ratio?

A "good" accounts receivable turnover ratio varies by industry, but generally:

  • Below 4: Poor - significant issues with collections or credit policies
  • 4-8: Below average - room for improvement in collection processes
  • 8-15: Average - typical for many businesses across industries
  • 15-25: Good - efficient collection practices and credit management
  • Above 25: Excellent - very efficient collections (though extremely high ratios could indicate overly restrictive credit terms)
How do you calculate accounts receivable turnover?

The accounts receivable turnover ratio is calculated using the following formula:

AR Turnover = Net Credit Sales / Average Accounts Receivable

Follow these steps:

  1. Calculate your net credit sales for the period (total credit sales minus returns and allowances)
  2. Determine your beginning and ending accounts receivable balances for the period
  3. Calculate the average accounts receivable: (Beginning AR + Ending AR) / 2
  4. Divide the net credit sales by the average accounts receivable
What is the formula for accounts receivable turnover in days?

The accounts receivable turnover in days, also known as the average collection period or days sales outstanding (DSO), is calculated by dividing the number of days in the period by the accounts receivable turnover ratio:

Average Collection Period = 365 days / AR Turnover Ratio

What if my accounts receivable turnover is too high?

While a high AR turnover ratio generally indicates efficient collections, an extremely high ratio could suggest:

  • Overly restrictive credit policies that may be limiting sales potential
  • Missing sales opportunities by not extending credit to creditworthy customers
  • Cash sales dominance rather than credit sales, which might not be optimal for your industry
What if my accounts receivable turnover is too low?

A low AR turnover ratio indicates potential problems with your credit and collection processes:

  • Inefficient collection procedures or lack of follow-up on overdue accounts
  • Lenient credit policies that may be attracting customers with poor credit
  • Cash flow challenges due to delayed payments
  • Increased risk of bad debts and write-offs

This calculator provides an estimate based on the information provided. For expert guidance on accounts receivable management, consider Paidnice's automated collection solutions.