If the cost of goods sold is Rs. 1 lakh, the value of opening and closing is Rs. 20,000 and Rs. 30,000 respectively, the stock turnover ratio will be:

Stock Turnover Ration = COGS / Avg. Inventory

COGS = 100000
Avg. Inventory = 20000 + 30000 = 50000 / 2 = 25000

Answer : 100000 / 25000 = 4 times

To calculate the stock turnover ratio, we can use the formula:

Stock Turnover Ratio = Cost of Goods Sold / Average Stock

Average Stock = (Opening Stock + Closing Stock) / 2

Given:
Cost of Goods Sold = Rs. 1,00,000
Opening Stock = Rs. 20,000
Closing Stock = Rs. 30,000

Average Stock = (20,000 + 30,000) / 2 = Rs. 25,000

Stock Turnover Ratio = 1,00,000 / 25,000 = 4

Therefore, the stock turnover ratio is 4 times.

The correct option is B. 4 times.

Stock Turnover ratio = CGS/Avg inventory
=100000/25000
=4 times