Every bathroom has at least 1 sink and 1 toilet, but not every kitchen has a toilet. Some bathrooms have multiple sinks with only 1 toilet. Then consider 'lab' spaces, multiple sink setups and only 2 designated areas with toilets and sinks.
I think urinals, porta pottys and out-houses count for toilets.
Many businesses, mainly restaurants, tend to have more sinks than toilets in their buildings. (Bar areas, kitchens, prep areas)