From the given options inventory performance measures does not affects by Dividends. The option A is correct.
Inventory are the stock held by an entity during the year and includes all type of goods such as raw material in stock, work in progress (WIP), finished goods, procured from supplier with a view to trade or sell or transfer in an ordinary course of business but does not include intangible form of assets.
All the goods and supplies that a firm keeps on hand in anticipation of selling them for a profit are referred to as inventory.
Thus, ratio of inventory to sales and return on investment has a nexus with its performance to analyze the company growth.
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