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Abstract
Finance is the backbone of every business concern. Working capital is the life blood and central key of a business. It represents operating liquidity of the concern. Working capital plays an eminent role in investment decisions and also it is an absolute determinant of profitability of the business organization. Working capital management is an essential component for the long-term success of every company. It is concerned with the problems that rose when attempting to manage the current assets and current liabilities. The basic role of working capital management is to manage and maintain the current assets and current liabilities of an organization. This study regarding working capital management is in both descriptive and analysis nature. So, it used secondary data. The data collected for this study right from the published and unpublished financial records of Maruti Suzuki India Limited. The study focussed on the working capital management for maintain adequate status of it in Maruti Suzuki India Limited. The overall financial performance of Maruti Suzuki India Limited for a period of five years from the year 2015 to 2019 is better. However, its current ratio and liquid ratio is not in satisfactory level to enjoy the credit worthiness. Profit margin is not adequate while there is in increasing sales. Maruti Suzuki India Limited has been able to maintain optimal cost positioning.