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Short-term (Operating) Activity Analysis
Quarterly Data
Difficulty: Beginner
Activity ratios measure how efficiently a company performs day-to-day tasks, such us the collection of receivables and management of inventory.
Ratios (Summary)
Coca-Cola Co., short-term (operating) activity ratios (quarterly data)
| Ratio | Description | The company |
|---|---|---|
| Inventory turnover | An activity ratio calculated as cost of goods sold divided by inventory. | Coca-Cola Co.'s inventory turnover deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Coca-Cola Co.'s receivables turnover deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Coca-Cola Co.'s working capital turnover improved from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Average inventory processing period | An activity ratio equal to the number of days in the period divided by inventory turnover over the period. | Coca-Cola Co.'s average inventory processing period deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Coca-Cola Co.'s average receivable collection period deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
| Operating cycle | Equal to average inventory processing period plus average receivables collection period. | Coca-Cola Co.'s operating cycle deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Inventory Turnover
Coca-Cola Co., inventory turnover calculation (quarterly data)
Q2 2018 Calculations
1 Inventory turnover
= (Cost of goods soldQ2 2018
+ Cost of goods soldQ1 2018
+ Cost of goods soldQ4 2017
+ Cost of goods soldQ3 2017)
÷ Inventories
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Inventory turnover | An activity ratio calculated as cost of goods sold divided by inventory. | Coca-Cola Co.'s inventory turnover deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Receivables Turnover
Coca-Cola Co., receivables turnover calculation (quarterly data)
Q2 2018 Calculations
1 Receivables turnover
= (Net operating revenuesQ2 2018
+ Net operating revenuesQ1 2018
+ Net operating revenuesQ4 2017
+ Net operating revenuesQ3 2017)
÷ Trade accounts receivable, less allowances
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Receivables turnover | An activity ratio equal to revenue divided by receivables. | Coca-Cola Co.'s receivables turnover deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Working Capital Turnover
Coca-Cola Co., working capital turnover calculation (quarterly data)
Q2 2018 Calculations
1 Working capital turnover
= (Net operating revenuesQ2 2018
+ Net operating revenuesQ1 2018
+ Net operating revenuesQ4 2017
+ Net operating revenuesQ3 2017)
÷ Working capital
= ( + + + )
÷ =
| Ratio | Description | The company |
|---|---|---|
| Working capital turnover | An activity ratio calculated as revenue divided by working capital. | Coca-Cola Co.'s working capital turnover improved from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Average Inventory Processing Period
Coca-Cola Co., average inventory processing period calculation (quarterly data)
Q2 2018 Calculations
1 Average inventory processing period = 365 ÷ Inventory turnover
= 365 ÷ =
| Ratio | Description | The company |
|---|---|---|
| Average inventory processing period | An activity ratio equal to the number of days in the period divided by inventory turnover over the period. | Coca-Cola Co.'s average inventory processing period deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Average Receivable Collection Period
Coca-Cola Co., average receivable collection period calculation (quarterly data)
Q2 2018 Calculations
1 Average receivable collection period = 365 ÷ Receivables turnover
= 365 ÷ =
| Ratio | Description | The company |
|---|---|---|
| Average receivable collection period | An activity ratio equal to the number of days in the period divided by receivables turnover. | Coca-Cola Co.'s average receivable collection period deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
Operating Cycle
Coca-Cola Co., operating cycle calculation (quarterly data)
No. of days
Q2 2018 Calculations
1 Operating cycle = Average inventory processing period + Average receivable collection period
= + =
| Ratio | Description | The company |
|---|---|---|
| Operating cycle | Equal to average inventory processing period plus average receivables collection period. | Coca-Cola Co.'s operating cycle deteriorated from Q4 2017 to Q1 2018 and from Q1 2018 to Q2 2018. |
