CHAPTER -5 Summary of findings, suggestions & conclusion FINDINGS 1) The percentage of net has been decreased over the

period & also decreased in current assets the in decrease sales contribution for availability if liquid fund 2) A company in the current assets has increased than the current liability so it is good for the company. 3) The over draft facility taken from SBI has altered very in significantly which is orderly any impart & working capital 4) . 5) The term loan taken from SBI, has as decreased approximately ever the period comparatively. 6) The change of different Clements with in current assets like sundry debtors cash in hand in the stock & debtors is that it is assign as there is a overage decreased on current assets is negative. 7) The net working capital as increased comparatively the fixed assets a decreased this can be attributed due to depreciation of existing assets & now addition of any fixed assets 8) The growth of sundry creditors & growth of sundry debtors is being paid in time & realization from debtors the creditors is being paid in time & realization from debtors is govt. 9) Quick assets & current liabilities are decreased shows that company as satisfactory liquidity position. 10) The cash in hand has slight fluctuations where the current assets as decreased there is no same level of position. 11) The percentage as increased directly to decline is sales figure for the company. 12) . 13) . 14) .

SUGGESTIONS. 1) The firm must make very good effort for increasing its sales by identifying nest market product differenticution, etc.

2) The imbalance between current assets & current liabilities is very huge & this need to be balanced by either paying of current liability & reducing the outstanding or increasing the current assets by increasing trade debtors would also increase. 3) The inventory level in the company is very huge when the sales are declining. Efforts have to be put in to liquidate stocks & Increase the cash & liquidity position of the company through which the sundry creditors can be paid off. 4) The quick assets ratio which is increasing negative status can be offset only by infusing liquidity & reduction of current liability. 5) As a temporary measures the partners of the company can be as well bring in additional capital to better the liquidity positions 6) The firm has to utilize its current assets properly. 7) The firm must make efforts to pay off its current liability very regularly. 8) Since he firm is enjoying overdraft facilities from SBI it is suggested that it should maintained the same level of over draft facility for the coming year also. 9) The exact payment to sundry creditors is very much required. 10) It is suggested to maintain the present level of working capital by reducing the current liability. 11) It is strongly recommended to increase fixed assets purchased for expanding further production. 12) It is suggested to increase the current assets kevel further.

CONCLUSION The research study conducted with the title working capital management throw light upon the company financial position & it is clearly visible the weakness of the company.

The management has to look into the possibility of expanding marketing strategy venturing into need markets need products introduction adoption of advanced production method involving latest technology & financial bringing in financial austerity measure to cut down in all financial areas. This would help the company to turn around make better projects.