Working capital management in maitreya electricals pvt. ltd.-A case study of Andhra Pradesh Dr. Podile Venkateswararao1, Dr. Rani K. Sudha2, Dr. Sree Siva Ch. Hema Venkata3 1Professor Andhra Loyola Institute of Engineering and Technology Opp. Poly Technic Post Office, Vijayawada, Andhra Pradesh, India. Email: vraopodile@gmail.com 2Associate Professor Department of Commerce, S.D.M.S. Mahila Kalasala, Vijayawada, Andhra Pradesh, India. Email: sudharaniguduru@gmail.com 3CO-Investigator, Dst Project Andhra Loyola Institute of Engineering and Technology, Vijayawada, Andhra Pradesh, India. Email: dreamworld7982@gmail.com Online published on 20 September, 2018. Abstract Good working capital management is necessary for maintaining the association between liquidity and profitability in any Organization. This paper deals with Working Capital Management in Maitreya Electricals Pvt. Ltd. Maitreya Electricals Pvt. Ltd. is a small enterprise located in Andhra Pradesh state of India. This company is a manufacturer and repairer of Electrical Transformers. Its head office is located in Vijayawada of Krishna district. This Enterprise has an annual turnover of Rs. 221.33 lakhs as per 2015–16 annual accounts. The total current assets of the company are Rs.112.67 lakhs and current liabilities are Rs. 28.91 lakhs. In this paper, an attempt is made to analyze the structure and composition of the working capital during the period of study covering ten years from 2006–07 to 2015–16. Attempt is also made to assess the liquidity position of the organization, to examine gross working capital turnover, to study net working capital turnover and to examine the efficiency in utilization of various current assets. Chi-square test is used to test the hypotheses formed. Top Keywords Average collection period, Current ratio, Debtors turnover, Inventory turnover, Quick ratio, Working capital, . Top |