(Turnover Ratio of Total Assets) = (12-Month Moving Sum of Revenues) / A
A = {(Total Assets at Beginning of 12-Month Period) + (Total Assets at End of 12-Month Period)} / 2
(Turnover Ratio of Trade Receivables) = (12-Month Moving Sum of Revenues) / TR
TR = {(Trade Receivables at Beginning of 12-Month Period) + (Trade Receivables at End of 12-Month Period)} / 2
(Turnover Ratio of Trade Payables) = (12-Month Moving Sum of Revenues) / TP
TP = {(Trade Payables at Beginning of 12-Month Period) + (Trade Payables at End of 12-Month Period)} / 2
(Turnover Ratio of Inventories) = (12-Month Moving Sum of Revenues) / INV
INV = {(Inventories at Beginning of 12-Month Period) + (Inventories at End of 12-Month Period)} / 2
