This goods should be included in who's inventory.
Having on mind that goods on consingment in belong to the consigner.

Well, you sort of answered your own question by saying who the goods belong to. They belong in the inventory of who still owns them.

Though I don't understand the statement in your subject line about the sales price and including gross profit? If it's out on consignment, I don't see how that's related to whose inventory it belongs in. It's in inventory at cost, and at that point sales price and gross profit are irrelevant. (Gross profit isn't even an account.)