Because 12 inches is equivalent to 1 foot, you can convert 96 inches to feet by dividing by 12:
96/12 = 8 ft
Then you can write the ratio as:
8 feet to 3 feet
This is equivalent to 96 inches to 36 inches as well.
Lastly, you can also say that the ratio is equivalent to 2.67 to 1 (8 divided by 3 is 2.67).