• SRINIVAS KR

ABSTRACT The efficient management of working capital plays an important role in the success of functioning of firm. Mainly working capital management decisions are relating to current assets and current liabilities, such decision involve the relationship between company’s short term assets and liabilities. The objective of management of working capital is liquidity position of the company to meet short term and midterm obligation and meet day to day business needs. The study is based on secondary data i.e. annual reports of the HUL,the period of study is five years, The study analysis negative working capital and it's impact on profitability. Standard deviation, covariance, correlation and different ratios tools used for examine the degree of efficiency of working capital management and its impact on profitability of HUL.

current assets, Liquidity position

"Impact of negative working capital and its impact on profitability with reference to Hindustan Unilever Limited", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 5, page no.278-286, MAY-2018, Available :http://www.jetir.org/papers/JETIR1805793.pdf

"Impact of negative working capital and its impact on profitability with reference to Hindustan Unilever Limited", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 5, page no. pp278-286, MAY-2018, Available at : http://www.jetir.org/papers/JETIR1805793.pdf