A STUDY ON WORKING CAPITAL MANAGEMENT IN DALMIA CEMENTS

Abstract

ysis involves a review of working capital components such as current assets, current liabilities, liquidity ratios, and key working capital ratios like the current ratio, quick ratio, and cash conversion cycle. The study also uses ratio analysis over a period of years to identify trends in Dalmia Cement’s liquidity position and its ability to meet short-term financial obligations. Findings indicate that the company generally maintains sufficient working capital, but there are periods where liquidity can be improved—especially through better receivables collection and inventory optimization. Efficient management of these components helps the company reduce financing costs and supports smooth day-to-day operations, contributing to overall financial stability and performance. The research suggests that Dalmia Cement’s working capital strategy must continually adapt to market changes to sustain competitive advantage and improve profitability.