If change in stock is equal to ₹60 crores it means that :

Closing stock is ₹160 crores and opening stock is ₹100 crores

The correct answer is option (3) : Closing stock is ₹160 crores and opening stock is ₹100 crores

Explanation :

The change in stock is calculated as the difference between the closing stock and the opening stock. In this case, if the change in stock is 60 crores, it means the closing stock is 160 crores, and the opening stock is ₹100 crores (160-100= 60).