[Verse 1] When companies collect their sales on credit We need to know how fast they get paid Receivables turnover shows the metric Net sales divided by average trade Higher numbers mean faster collection Cash flow improves with good direction Days sales outstanding tells the story Divide three sixty-five for inventory [Chorus] Turn it over, turn it faster Asset management is the master RAT-PAC helps us remember well Receivables, Assets, Turnover tell Inventory spinning, cash is winning Working capital keeps on grinning Efficiency ratios show the way How well assets earn their pay [Verse 2] Inventory turnover measures movement Cost of goods sold against average stock Faster turns mean better improvement Avoiding obsolescence and deadlock Calculate the days to sell inventory Divide three sixty-five, that's the story Too high means stockouts, too low means waste Find the balance, set the pace [Chorus] Turn it over, turn it faster Asset management is the master RAT-PAC helps us remember well Receivables, Assets, Turnover tell Inventory spinning, cash is winning Working capital keeps on grinning Efficiency ratios show the way How well assets earn their pay [Bridge] Asset turnover is the biggest measure Net sales divided by total treasure Fixed assets, current assets too Show how much revenue comes through Working capital needs attention Current assets minus current pension Liquidity and efficiency combined Keep the business well-defined [Verse 3] Industry benchmarks guide our thinking Compare the ratios, see what's linking Seasonal patterns affect the numbers Analyze trends before assumption slumbers Management quality shows in turning Assets into revenue earning Watch the ratios tell their tale Of operational success or fail [Chorus] Turn it over, turn it faster Asset management is the master RAT-PAC helps us remember well Receivables, Assets, Turnover tell Inventory spinning, cash is winning Working capital keeps on grinning Efficiency ratios show the way How well assets earn their pay [Outro] Efficiency ratios guide the light Making asset management bright Turn it over, make it count Every ratio paramount
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