How many times per year do the debtors buy and pay on average?
eg. Debtors on average have a turnover of 12.
Means on average the debtors buy and pay 12 times per year.
Put another way: debtors take an average of 30 days to pay after the sale.
If you could decrease the 30 days - means you are converting your debtors to cash faster. This is what we want.