Date

Page No

DOHOOL UE ANEGEMENT STDDIES

TUNJABI UNIVERSLTY, TATJALA

INANCIAL ANAGEMENI

15514NMENT
DDBMILTED 0
UR TARDEEPKAUR
DDBMITTED BY
MANDEEP kAUR
u2-1201
MBA-LStc-D
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WoRKUNGAPITAL ANAGEMENT
LopitalueQuiued ROM a businencom
COm be
be
clbuoi ied a nde t u D main ategoris
ete

Fixed Capital
iwOking Capital
Fveuy
Eueuy busineio needs umda kou huo puupOsLS
ifou Jta utablishment _and
ino Lauuy 0nt ib day-to-das 0ptHations

iEixed_Lapital Long teumumds aHe eQuiHed

to CHeate duoduction tauilities
huough DuLchaAe tixed a0.ets sch aA
plant and machintuy,land, building, fuunitu-
t c . tc JnyAtmenti in these amets Houestnt
that paut ium's capital which ib blocked
peHmdntnt OHixed basis and is
calledfixed Capital

iblnukinn Lapital Fund QHe also needtd

OM AhDut- teum pLpOAL
 Oste
Page e 2
f thi puch.ase HQw mateials, payn
tmt wagu Vand Othu day-to
day expumath ttc Thtse unda OHL
KnOwn 0 DHking Capital
Oking lapi tal to that paut o th
kiums Capitalwhieh is Htquisitd kou
linanung shout teum 0 CuAutnt asoth
Suth 0 Casn, mauketabla stuuitith,
debtouA and invstoa

Fumds thus investedin w u t 0daRp

LwDluin taAt and O bung LOstant
Lonueutdd into (ash andthi COsh lows
DLut 090ain in txthang ko4 0taty wuust
Hind it is alb knouOn as Lualvin9
DH HUulating tapital DH Ahout-tum
Lapital

1n t wOrds Saubin uOHking lapito

thi OmDunt o umds necunaHs
LDIeH thi 0st6 0puHatin th
entupaise

Auordin4 tn GenaAtemhtigilating lapital

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y that

means Cuuuunt QMtts Q Ompan

QHe chauged in thi 6Hdinauy LOUU
anothe
b buainun Om 0 Ym
Q4 0r txämplt uom(ash to
invtstorits inuestories to HeLivables
Htctivables into Cash
woukin Capital CuLyAMat Apets
CuLHeut labilies

PNaRk INLCCAPLTAL MANAGEMENT KATLD

1)Lmuut Ratin Thiwuking lapitau uatio

is wwluut u a t i o

iA Colulatad as wHAE_Antks divided

bu Cuwwet iabilii
liDoyA SaleADutALomdinq- (0so) is a
LwOHEin9 CopitalL
Hatio whith measuuues th nu'mbuy
dlays that Lonp.amy take
pY aveHag to LDlleui
aLLOuNts HecePuablt Th Shorte
D SO tosteu Ha LOmpayy
Lollects payment CULATot
 Dato
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Ond tu s0Ontit i a b l to mak

UAe 64 its
laAh

WORKTNG CAPTTA OF ANCECDMM

MOAt HlianLt. Comms umdanmentad
inditat0MA
Oue paut
Auth a wOyking lapital
valuationanalysis
Ymoduu thbt hupsinvestouA 210uthl ng
stocks thot OHe wuutly buadi
at highey 0 LOw4puitt
thhn thiu yaut. t Heal
vouue aigh eu than th maukt
puiu Kuiant Lomm ltd is LOnsideue
to be umduvalutd, Qnd uL DOVidL
MeLOmmundation

wOHking Lapital (au be pOsLtiN

lnegatiu depending On hou Ymudh
Lulueut d'ebt thi LOmpans Lauuy1
it balanu shttt qneual
temsLOmpanies that h a w Lof
wDHking9 Capital XD eLLn mONL
QuDwth t utue
 Date
Pago No 55

thiiu
since tay Can ixpandand impu0Ue
opeu.ations Aing existing
0thd hand, COmpani
negatiIAe LDHking
uitth SmallL
Capital may a k
ts undbhtto

auy ou Q tutwu
Opatinh u0Hkng Lapital alko shDus
th LOMpaMr has suuiuut uquid
VHesOUHLS to satisly Dshout-tuum
Liabilities Oud Opu htional txp S
Based OY HaL LOmp.anyls dis clOs wu eb,
Reliant COmm Ltd h a wouking
Lapital 31:44 B Tni a3412 56 1.
Louu t h a n that t h COMmunitation
beuvice and signitiuantly high
thau that tu TltonM
&evitC indua'trs Th wDuking Lapital
toH al India stotks i s iqmitian
tlu LOwR than that
 Date
Page No.

lapital-

Stotement o changu in woHking

0M he 2018-2019)

31 3/201&
Cuuytnt Liabilities 313019 15,231
ShotTeum bouuuoLDings 3, 091.00
28 21. Do 88,6 15
uade Payable 35,875
otheyLLuYueMt iabilitit 73, 9 0 0 00
183 00 q18
9hotTeumPADviALons 19 0, 6 7
202, 021.00
Total Cwwuent Liabilities
313l2014 3132o1
Cuuent Atts
59,6 Uo.00 53,211
Cuuent Inveutment
uu, 1uu.00 39,568
Inventois 12, 110. Oo 10, 6 0
THad Reciavablet
AhCosh Equivalenta 168 00 2731
y81b DO 3,533
shout Teum_advamLe
otheu Cuuutnt ADets 28,32b-D0 4343
Total CLULueut deb 152,864. 0 125,912

working Lapital Luuutut dorts

wwweut iabilititu

2018 0 6 2019 0:1S

In tnis liabiliti aue YmoHe ttaan taL
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the aNott v.olus

lapital

Statemtnt chamge working

in the ueay 20p-2021) 3132020
CLuLHAnt liabilities 3132021 59,899.OD

shout teum bouuDwings 33,152-0Do Tl, o u 3 oO

Made Payables 86,999.0o 198, 662-00

80,735 oo
otheu Cuwweut liabilitie 1073. oO
901.00
Ahort Tem PuDviALDY 330,6&) 00
lotal Cuueut iabilities 201,787.00

313-020
LuuyuAt dAAta 31 3202
10,030-60
CLuAMet Tnwstmtnt Qu,665:00
31,437,00 38,8O2-0
Intnturi yis9.00 1,983.0DO
ade Reciavables 5,573.0D 8,485 0D
sn$ Cash £quixalen q93.00 15,028 OD
short Teum advantes
Othey Cuent Antb 67,892-o0o 26, 826- oo

Total Cuwtnt dsnth 2-10,719.00 166,6S4o

CuuHeAt_Anets
uuweut_iabilities

0 o 2 0-50 0a1 1:04

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yeay 0Ao the

UA aAet valuLs
HaL

S0 DeuutaAL LM QLUAt liabiuties

n tueaA w-OM King Capital

StaterMeut 6 change M MLOuEinq

Copita M thu yeau (20)

LLuuuut iabiitie Llod ytau)

Shout Teum bowDwingo 1,332 000

Tad Payables 13u,005 00
othey u yeut iiabiities 387u9.00
hout Teum Puuiaion 896.00
200,982. 00
Total uuy eut Liabilitiu
LLuLut AinLts LAo1 4LOu)

CueAt TmAAtmtnt 18,304.00

Inventories ys, 923- 00
14,39. 00
TyadRetieuables
21,119. 60
Casn Cash fqivalut
61 DO
s h o r t Teum Advant
 O

Cu t Antb (dodA
othe tuuitutaLt &1,904-0o
Total Cuutut aMatta Aa, 393 00

LuLHLut a0tt
uuLuut Llabilitiu
2110b

the cboun
ONLLUSLON FuOM LOn.cludle
alu
that
wL
uOO kng. Capital A s t o that pauE
tne iums Capitalwhith
ukQuitd Linanung- &hout teum
CwLUteut D aputs Auth as osh,
maukttablu StuitiA debtou and
inwsto
wOMin Lapital u u t ADtta
CuLut Labilitits

dn inuw tase UuAut asnet ulllinueast

Lapital.A deutas LM ut
w-Oking
wil in tueake LOking
Labilih
Lanital