Ratio of sales to capital = Sales in a year / Capital in a year
Solve the question with the help of option one by one.
Option(A)
Ratio of sales to capital in 1998 = Sales in 1998 / Capital in 1998
Ratio of sales to capital in 1998 = 800 / 200 = 4
Similarly Option(B)
Ratio of sales to capital in 1997 = Sales in 1997 / Capital in 1997
Ratio of sales to capital in 1997 = 400 / 200 = 2
Similarly Option(C)
Ratio of sales to capital in 1996 = Sales in 1996 / Capital in 1996
Ratio of sales to capital in 1996 = 300 / 100 = 3
Similarly Option(D)
Ratio of sales to capital in 1995 = Sales in 1995 / Capital in 1995
Ratio of sales to capital in 1995 = 500 / 100 = 5
As we see in all option , The ratio value is lowest for the year 1997. So answer will be 1997.