For its most recent year company XYZ Limited had Sales (all on credit) of Rs. 9,75,000 and Cost of Goods Sold is 8,50,000. At the beginning of the year its Accounts Receivable were 1,00,000 and its Inventory was Rs. 1,60,000. At the end of the year its Accounts Receivable were Rs. 96,000 and its Inventory was Rs. 2,00,000.

Based on the data above what is the Inventory turnover ratio of XYZ Limited for the year?