The correct structure of equity capital in total assets is crucial. In fact, the suitable level of equity in total assets may lead to competitive advantage. On the other hand, the incorrect one may lead up to many problems, among other things, the loss of corporate ability to pay off its debts. Purpose of the article was to identify the impact of a high share of equity in the total assets on the turnover ratios of manufacturing companies. The paper focused on manufacturing sector in the period of sixteen years (2000-2015). In the examined interval of time over 15 thousand companies from the sector in question were flirted drawn from the EMIS. The gathered data enabled calculation of the following financial ratios for the itemized companies total asset turnover (TAT), fixed asset turnover (FAT), days’ sales in inventories (IT), average collection period (RT), current liabilities turnover (CLT). Next selection of firms was carried out to pick these with a high share of equity in its total assets. The proportion was regarded to be high if it reaches fifty one percent. Businesses with quantities below this threshold have been rejected from the sample. Later defines intervals (classes) for the equity ratio. Depending on the value of equity, the remaining enterprise were assigned to their corresponding class. In order to analyze the impact of the size of equity on the level of turnover ANOVA test has been applied. The comparative analysis of the size of equity ratio with the turnover indexes did not confirm that there was a significant impact on the value of turnover ratios of manufacturing companies with some exceptions.