Is the cost of sales in inventory turnover the operating cost in the quarterly income statement of listed companies?
Operating costs are generally divided into main business costs and other business costs, and main business costs are the basis for calculating inventory turnover. In this table, "other business profits" are listed at the end, which indirectly shows that the "operating costs" listed in this report do not include "other business costs", but are all "main business costs" (obviously, other business profits are the net amount of other business income and other business costs).