ABSTRACT
Working capital has both the shades positive and negative. This chapter focuses on working capital analysis of comparative companies in various sectors is done to have an insight into the trend of positive and negative working capitals and their impact on profitability. Nestle with negative working capital is more profitable than Dabur with positive working capital. But on comparing the current ratio of both the companies people find that current ratio of Nestle is less than 1 which means that it is more risky for the creditors as compare to Dabur whose CR is approximately near 1. Initially Hero MotoCorp was more profitable but in year 2009 and 2010, people see that the difference in profits of both the companies is 4" and 2", respectively. In 2011, Hero has the highest negative working capital with a difference of 17" in WC and 13" in profits and this difference again decreases in 2012 with an increase in working capital.
