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To calculate the inventory turnover ratio for Johnson & Johnson (JNJ) in FY2022:
Formula:
inventory_turnover_ratio = cost_of_goods_sold / average_inventory
Step 1: Find Cost of Goods Sold (COGS) for FY2022:
COGS (FY2022) = $31,089 million [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71]
Step 2: Find Average Inventory for FY2022:
- Inventory at start of FY2022 (Jan 2, 2022): $10,387 million [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71]
- Inventory at end of FY2022 (Jan 1, 2023): $12,483 million [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71]
- Average Inventory = (10,387 + 12,483) / 2 = $11,435 million
Step 3: Calculate Inventory Turnover Ratio:
inventory_turnover_ratio = 31,089 / 11,435 ≈ 2.72
| Metric | FY 2022 |
|---|---|
| Cost of Goods Sold ($USD Millions) | $31,089 [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Inventory, Start of Year ($USD Millions) | $10,387 [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Inventory, End of Year ($USD Millions) | $12,483 [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Average Inventory ($USD Millions) | $11,435 |
| Inventory Turnover Ratio (times) | 2.72 |
Conclusion:
Johnson & Johnson turned its inventory over approximately 2.72 times in FY2022. [200406_0000200406-23-000016_jnj-20230101.htm:71] [200406_0000200406-23-000016_jnj-20230101.htm:71] Conventional inventory management analysis is meaningful for JNJ, as it holds significant inventory and operates in manufacturing and distribution of healthcare products, where inventory turnover is a relevant efficiency metric.
To calculate Johnson & Johnson's average inventory days for FY2022:
Step 1: Gather Data
- Beginning Inventory (2021): $10,387 million [200406_0000200406-23-000016_jnj-20230101.htm:71]
- Ending Inventory (2022): $12,483 million [200406_0000200406-23-000016_jnj-20230101.htm:71]
- Cost of Goods Sold (2022): $31,089 million [200406_0000200406-23-000016_jnj-20230101.htm:71]
Step 2: Calculation
- Average Inventory = (10,387 + 12,483) / 2 = 11,435 million
- Average Inventory Days = (11,435 / 31,089) * 365 = 134.4 days
Step 3: Present in Table
| Metric | FY 2022 |
|---|---|
| Beginning Inventory ($USD Millions) | $10,387 [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Ending Inventory ($USD Millions) | $12,483 [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Cost of Goods Sold ($USD Millions) | $31,089 [200406_0000200406-23-000016_jnj-20230101.htm:71] |
| Average Inventory ($USD Millions) | $11,435 |
| Average Inventory Days (Days) | 134.4 |
Johnson & Johnson's average inventory days for FY2022 is approximately 134.4 days. [200406_0000200406-23-000016_jnj-20230101.htm:71]