CFO Grade All concepts
Efficiency

Receivables Turnover

Short answer

Receivables turnover is how many times per year you collect your average accounts receivable balance.

Formula

Receivables Turnover = Revenue / Accounts Receivable

Annual revenue divided by accounts receivable on the balance sheet.

Why it matters

Higher turnover = faster collections = stronger cash flow. Falling receivables turnover is one of the earliest warning signs that customer credit quality is deteriorating.

Benchmarks

Fast-paying customers≥ 12×/yr
Healthy6–12×/yr
Slow4–6×/yr
Collection issue< 4×/yr

People also ask

Common questions about Receivables Turnover

What is Receivables Turnover?+

Receivables turnover is how many times per year you collect your average accounts receivable balance.

How is Receivables Turnover calculated?+

Annual revenue divided by accounts receivable on the balance sheet.

What is a good Receivables Turnover?+

A healthy receivables turnover is typically around ≥ 12×/yr — fast-paying customers. Specific targets vary by industry and stage; check our benchmarks above for your sector.

Why does Receivables Turnover matter?+

Higher turnover = faster collections = stronger cash flow. Falling receivables turnover is one of the earliest warning signs that customer credit quality is deteriorating..

See your business's receivables turnover.

Paste your numbers and CFO Grade computes this — plus 23 other ratios — in seconds, with your industry's benchmark already loaded.

Related concepts

© 2026 CFO Grade. Educational insights for business owners — not financial advice. Full terms.