Stock in trade meaning in 3cd audit report whille calculating ratio

Hello, Can anyone provide me the answer, whether Stock in Trade/Turnover ratio in 3CD includes Trading Goods stock also or it only includes the Finished goods stock only. If some one is doing only Trading Business and it has only Sale and Purchase activity. And has only Trading goods in the Stock, then whether it will be included in the Stock in Trade or the ratio would be Not applicable.