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I am not an accountant, but i think this calculation is correct. http://files.shareholder.com/downloads/AAPL/1903881931x0x563...:

  Cost of sales: 20.6 billion

  Inventories  :  1.1 billion
Cost of sales is what they spend to buy the stuff they sell.

20.6/1.1 is about 18, so they have to sell their inventory 18 times in a quarter. A quarter has about 90 days; 90/18 = 5.

It is possible that they force their inventory down a bit at end of quarters to make the figures look better, but I doubt Apple in its current form will find that worthwhile.



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