In Inventory Turnover calculation, what is taken in the numerator?

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In Inventory Turnover calculation, what is taken in the numerator? Answer: Cost of Goods Sold,

In the Inventory Turnover ratio calculation, the numerator is the Cost of Goods Sold (COGS). This COGS figure represents the direct costs of producing or acquiring the goods a company has sold during a specific period and is divided by the average inventory to measure how efficiently a company is managing its inventory.