A Study on Comparative Statement of Working Capital on Sri Varadaraja Fruits PVT, LTD

This study focuses on the comparative statement of working capital of Sri Varadaraja Fruits Pvt. Ltd. Working capital plays a crucial role in the day-to-day operations and overall financial health of a company. The main objective of this study is to analyze the changes in current assets and current liabilities over a period of time and to evaluate the efficiency of working capital management. The study is based on secondary data collected from the company’s financial statements. Comparative statements are prepared to identify the increase or decrease in various components of working capital. The analysis helps in understanding the company’s liquidity position and operational efficiency. Proper management of working capital ensures smooth business operations and improves profitability. The findings of the study indicate that effective control over current assets and liabilities is essential for maintaining financial stability. The study concludes that Sri Varadaraja Fruits Pvt. Ltd. needs to maintain an optimal level of working capital to avoid liquidity issues and enhance overall performance.