Three companies that compete in the footwear market are Foot Locker, Finish Line, and DSW. The table below shows inventory levels and cost of goods sold for each company for the 2016, 2015, and 2014 fiscal years. Calculate the inventory turnover ratio for each company in each year and summarize your findings. All values are in millions of dollars.

Foot Locker	2016	2015	2014
Cost of goods sold	$4,913	$4,778	$4,385
Inventory	1,283	1,255	1,222
Finish Line
Cost of goods sold	$1,300	$1,237	$1,122
Inventory	374	342	304
DSW
Cost of goods sold	$1,845	$1,742	$1,636
Inventory	489	453	404