In day to day life, one of the biggest requirements which are required for small businessman is always the working capital. Working capital is quite important and necessary for the business, assists in the daily operational activities and capability to maintain long-term growth rate for the business. There are various sources of working capital for businesses. Initially it can be acquired by additional working capital by raising account receivables to cash by growing clients to pay sooner. To analyzing the equation, another way is to enhance the working capital inventory . When analyzing an organization’s balance sheet for the objective of obtaining that organization, it is quite essential to analyze how these parameters change as part of the working capital. An organization can enhance inventory and receivables automatically, drastically enhancing the amount of "working capital" denoted. However, those balance dues could be non-collectible, and the inventory could be obso...