The Working Capital Turnover Ratio is a financial metric that measures how efficiently a construction company is utilizing its working capital to generate revenue. It is calculated by dividing the company's net sales by its average working capital over a specific period. A higher ratio indicates that the company is effectively managing its working capital and generating more revenue with less investment in current assets. Conversely, a lower ratio may suggest that the company is not efficiently utilizing its working capital, leading to potential liquidity issues.In the context of construction, the Working Capital Turnover Ratio is a crucial indicator of the company's financial health and operational efficiency. Construction projects often require significant upfront investments in materials, labor, and equipment, making it essential for companies to manage their working capital efficiently to fund ongoing projects