Based on following information of a company as at 31 March, 2017. Answer question.

The Inventory Turnover Ratio will be:

5 times

The correct answer is Option (4) → 5 times

Inventory Turnover Ratio = Cost of Revenue from Operations / Average Inventory
                                    = 5,00,000 / 1,00,000
                                    = 5 times

Note: In absence of information regarding ‘Inventory in the beginning’ and ‘Inventory at the end’, the ‘Inventory’ is treated as Average Inventory.