Article’s

This study focuses on analysing the working capital management practices of Maini Materials Movement Pvt Ltd, Bangalore. Working capital plays a crucial role in ensuring the smooth functioning of day-to-day business operations and maintaining liquidity and profitability. The research evaluates how efficiently the company manages its current assets and current liabilities over a period of five years. The study is based on secondary data collected from financial statements and annual reports. Various tools such as ratio analysis and trend analysis are used to assess the financial performance and working capital efficiency of the organization. The findings highlight the relationship between liquidity and profitability and emphasize the importance of maintaining an optimal level of working capital. Both excessive and inadequate working capital can negatively affect business performance. The study concludes that effective working capital management enhances operational efficiency, reduces financial risk, and improves profitability. It also provides suggestions for improving cash flow, inventory control, and credit management practices. This research is useful for financial managers, investors, and academicians in understanding the importance of working capital in industrial organizations.