# Inventory Turnover Recheck

Recheck inventory turnover from cost of goods sold and average inventory.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The cost of goods sold for the period and the average inventory for the same period.

## Workflow
1. Read the recorded cost of goods sold.
2. Recompute average inventory from the recorded opening and closing balances.
3. Recalculate the turnover ratio.
4. Return the check without changing any ledger figure.

## Output contract
period | cogs | average_inventory | turnover_ratio | verdict

## Fictional acceptance test
Fictional period had a cost of goods sold of 840,000 and an average inventory of 210,000: turnover of 4.0x.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/inventory-turnover-ratio/

Checked October 30, 2026. Oct24 live AIS Search Console (sc-domain property, tej@groweasy.ai, Saturday audit): Oct 16-22 complete week 12 clicks, 697 impressions, 1.7% CTR, position 14, vs Oct 9-15 22 clicks, 937 impressions, 2.3% CTR, position 10.6. Top queries: muse in india 13i, how to use muse in india 11i, finance analytics ai agent skill 10i, deepseek for finance 9i, ai assistant use cases 8i. Google Trends verified Oct 24: muse ai 90-day interest cooled from Sep 24 peak 97 to the low 60s; ai agent skills flat 1-4. Site impressions are query leads, not monthly volumes; exact topic volume is unmeasured.