How to do it...

To implement this recipe, do the following:

1. Create the following measure:

AP Turnover Ratio = 
    VAR __Purchases = 
        SUMX(
            FILTER('R03_Table',[Category] = "Purchases"),
            'R03_Table'[Amount]
        )
    VAR __OpeningAP = 
        SUMX(
            FILTER(
                'R03_Table',
                'R03_Table'[Date] = MIN('R03_Table'[Date]) && 
                    'R03_Table'[Category] = "Accounts Payable"),
            [Amount]
        )
    VAR __ClosingAP = 
        SUMX(
            FILTER(
                'R03_Table',
                    'R03_Table'[Date] = MAX('R03_Table'[Date]) && 
                    'R03_Table'[Category] = "Accounts Payable"),
            [Amount]
        )
    VAR __AverageAP = DIVIDE(__OpeningAP + __ClosingAP ,2 ,0) 
RETURN
    DIVIDE(__Purchases, __AverageAP, 0)

2. In the R03_Table table, create a column with the following formula:

Year = YEAR([Date])

3. Create a Table visualization and place the Year column from the R03_Table table, as well as the AP Turnover Ratio measure, into the Values area for the visualization.

For 2019, the AP Turnover Ratio value is 6.29, while in 2020, the value is 3.33, indicating that the business had almost twice the liquidity in 2019 compared to 2020.