def atr(balance_df, financials_df):
    """Checks ATR (Asset Turnover Ratio) grew since previous year
    Explanation of ATR: https://www.investopedia.com/terms/a/assetturnover.asp
    balance_df = Balance Sheet of the specified company
    financials_df = Financial Statement of the specified company
    """
    
    # Net Sales (= Revenue)
    net_sales_curr = financials_df.iloc[financials_df.index.get_loc("Total Revenue"),0]
    net_sales_prev = financials_df.iloc[financials_df.index.get_loc("Total Revenue"),1]
    # Asset inventory change (previous period)
    beginning_assets_curr = balance_df.iloc[balance_df.index.get_loc("Total Assets"),1]
    ending_assets_curr = balance_df.iloc[balance_df.index.get_loc("Total Assets"),0]
    # Asset inventory change (period before previous period)
    beginning_assets_prev = balance_df.iloc[balance_df.index.get_loc("Total Assets"),2]
    ending_assets_prev = balance_df.iloc[balance_df.index.get_loc("Total Assets"),1]
    # Asset Turnover Ratios
    atr_curr = net_sales_curr / ((beginning_assets_curr + ending_assets_curr)/2)
    atr_prev = net_sales_prev / ((beginning_assets_prev + ending_assets_prev)/2)
    if (atr_curr > atr_prev):
        return True
    else:
        return False