A STUDY ON AN EMPIRICAL STUDY ON LIQUIDITY AND WORKING CAPITAL MANAGEMENT OF HINDUSTAN UNILEVER LIMITED

The study concludes that Hindustan Unilever Limited has maintained a strong liquidity position and efficient working capital management during the period 2015–16 to 2023–24. The company showed continuous improvement in inventory management, receivables collection, and cash conversion efficiency, which contributed to enhanced profitability. The reduction in the Cash Conversion Cycle and growth in profit ratios indicate effective utilization of working capital resources. The findings confirm that efficient liquidity and working capital management play a significant role in improving financial performance. Overall, HUL serves as a benchmark for best practices in working capital management within the FMCG industry.

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