International Research Journal of Education and Technology

Working Capital is the required for carrying out day to day business operations. The present day competitive market environment calls for an efficient management of working capital. Proper management of working capital is essential to a company’s fundamental financial health and operational success as a business. A hallmark of good business management is the ability to utilize working capital management to maintain a solid balance between growth, profitability and liquidity. This project tries to evaluate how the management of working capital is done in the company through Ratio Analysis and Comparative Statement Analysis. The study of working capital management has shown that Kothari sugar industry has a fairly strong working capital position. The Company is also enjoying reasonable profits

Keywords: profitability and liquidity, working capital