The total assets turnover ratio is a financial metric that shows how many times a company generates revenue relative to its total assets in a given period, used to evaluate the efficiency of capital utilization. It is calculated as net sales divided by total assets; a higher value indicates that the company is generating more revenue per unit of assets. It is also used in conjunction with profitability metrics to analyze ROA (return on assets) and assess overall management efficiency.

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• 2023r05 #20資本活用の効率性を示す指標はどれか。