Change in inventories means ______.

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Change in inventories means opening inventories less closing inventories. Explanation: Change in Inventories means the difference obtained by subtracting the Closing Inventories from the Opening Inventories. It reflects whether inventory has increased or decreased during the accounting period. If the opening stock is higher than the closing stock, change in inventories is positive, indicating inventory consumption. Conversely, if closing stock is higher, the change is negative, indicating inventory accumulation.

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