CONCLUSION

The study on working capital management in DCI was done with a view to analyze the working
capital management status of the company with the help of available published financial statements
(annual reports) of the company during the period 2011-12 to 2015-16.

The financial status of DCI Limited is satisfactory given the industry norms and standards based
on the tools of analysis applied. It is reported in the study the operating cycle of the firm, basic ratios of
the firm and the systems and procedures employed for systematic management of the working capital
were far from satisfactory.

In the last year the inventory turnover has increased, which is good sign for the company. The
companys liquidity positions on an average with regard to the investments in current assets are good as
adequate funds are invested in it.

Although there are no major deficiencies in the management of working capital in DCI when
viewed from all financial angles, there is need felt for proper care by the company. It is advised that the
company need to be critical at further investments in current assets, as it would block the funds. These
funds could otherwise be effectively utilized for some productive purpose. It is concluded that the
Company on the whole, is moving forward with good financial management practices with required
focus and adequacy of working capital management.