I asked this question previously, and got A as the answer, but wouldn't it be D.? Isn't the inventory not fine compared to the industry average? And it is declining from 2018 to 2019.

Inventory Turnover Cost of goods sold divided by inventory. This shows how many times the inventory of a firm is sold and replaced during an accounting period. Larger values are preferred. When compared to an industry average, a low turnover tends to indicate that the company is carrying excess inventory, an unhealthy sign because excess inventory represents an investment with a low rate of return. Over time, a consistent drop in inventory turnover indicates the lack of an effective sales strategy or poor selections in buying. Decreasing values have a negative effect on cash flow. (This ratio is calculated as sales divided by inventory by financial analysts such as Dunn \& Bradstreet. Thus, the formula should be identified before comparing performance across firms (Also known as Inventory Utilization Ratio). The COGS-based calculation is preferable. Inventory Turnover iry Turnover (COGS) Inventory Turnover (sales) Q3. Based on the Inventory Tum Rate, a. Inventory Turnover is fine (better than average) and improving (indicating an effective sales strategy). b. Inventory Turnover is not fine (worse than average) but improving (indicating an effective sales strategy). c. Inventory Turnover is currently fine (better than average) but declining (indicating an ineffective sales strategy). d. Inventory Turnover is not currently fine (worse than average) and declining (indicating an ineffective sales strategy)