Step 1: Concept The dimensions of physical quantities are: Force ($F$) = [$MLT^{-2}$], Displacement ($S$) = [$L$], and Velocity ($V$) = [$LT^{-1}$].
Step 2: Meaning We need to find the dimensional formula of the expression $\frac{F \times S}{V^{2}}$.
Step 3: Analysis Substitute the dimensions: $\frac{[MLT^{-2}] \times [L]}{[LT^{-1}]^{2}} = \frac{[ML^{2}T^{-2}]}{[L^{2}T^{-2}]}$.
Step 4: Conclusion Simplifying the expression leads to $[M^{1}L^{0}T^{0}]$, which is the dimension of mass.
Final Answer: (B)