Hello prathap475,
It is not recommended to remove the users from the system as the data associated with the users (lots of times needed for archival purposes) has the chances of disappearing and should you need to reactivate these users in the future the associated data may not be reassociated with the users and this could cause issues in finding the correct associations. It is also not recommended by HP to make changes to the back end DB entities and tables as this can cause possible data corruption.

However if you are still wanting to pursue this (not recommended), you would need to provide further information, such as have these users been marked as inactive in the system already through the site admin>site users tab, or are they just no longer regularly accessing the system and this is your definition of an inactive user (these are two completely different situations) ? The two situations would yield different SQL queries (also if the latter, what is the time frame for not accessing ALM that would flag the user as inactive, such as not login in within a certain period such as the last 6 months, year, etc?

Dan