UOM conversion logic - Oracle EBS

Using below query we can get the conversion rate for an Inventory Item.

SELECT * FROM

(SELECT MSIB.ORGANIZATION_ID,

                                MSIB.INVENTORY_ITEM_ID,

                                MUCC.TO_UOM_CODE

                                FROM_UOM_CODE,

                                MUCC.FROM_UOM_CODE TO_UOM_CODE,

                                MUCC.CONVERSION_RATE

FROM   MTL_UOM_CLASS_CONVERSIONS MUCC,

                                MTL_SYSTEM_ITEMS_B MSIB

WHERE MUCC.INVENTORY_ITEM_ID=MSIB.INVENTORY_ITEM_ID

UNION ALL

SELECT MSIB.ORGANIZATION_ID,

                                MSIB.INVENTORY_ITEM_ID,

                                MUM.UOM_CODE FROM_UOM_CODE,

                                MSIB.PRIMARY_UOM_CODE TO_UOM_CODE,

                                1/MUC.CONVERSION_RATE

FROM   MTL_SYSTEM_ITEMS_B MSIB,  

                                MTL_UOM_CONVERSIONS MUC,

                                MTL_UNITS_OF_MEASURE MUM

WHERE MSIB.PRIMARY_UOM_CODE=MUC.UOM_CODE

                                AND MUC.INVENTORY_ITEM_ID=0

                                AND MUC.UOM_CLASS=MUM.UOM_CLASS AND BASE_UOM_FLAG='Y'

) SQ_UOM