WORKING CAPITAL MANAGEMENT PRACTICES IN EMERGING MARKETS: STRATEGIES FOR NAVIGATING ECONOMIC VOLATILITY AT HERO MOTO CORP LTD.

Abstract

This abstract focuses on analyzing the working capital position of a company, which reflects its shortterm financial health and operational efficiency. Working capital is the difference between current assets and current liabilities, and it plays a critical role in maintaining liquidity and meeting day-to-day expenses. The study examines key components such as inventories, receivables, cash and bank balances, loans and advances, as well as current liabilities and provisions. The analysis shows whether the company maintains a positive or negative working capital and how this affects its ability to manage operations smoothly. A negative working capital position indicates financial stress, potential delays in payments, or over-reliance on short-term borrowings. The abstract also highlights changes in working capital over two financial years, providing insights into the company’s approach to managing resources, credit policies, and operational funding. The findings help evaluate whether the company is efficiently utilizing its current assets to meet short-term obligations and sustain business continuity.