• Dr.N.PASUPATHI
• T. RAJAMANICKAM

Indian automobile industry comprises of commercial vehicles, utility vehicles, passenger vehicles and two and three wheelers of which the two and three wheeler segment constitutes approx 80% of the total automobile industry with the production of 17 million vehicles in 2023-24. Most intriguing feature of two and three wheeler manufacturers is that they work on negative working capital. Their current liabilities are more than their current assets and still they are flourishing at the rate of 12.9% in 2024. This paper attempts to scrutinize the intricacies of working capital management in two and three wheeler industry by assessing and comparing annual reports of three giants of two and three wheeler manufacturer in India. It is imperative to understand till when the positives of a negative working capital will continue to work for the two and three wheeler industry.

Keywords: Two and Three Wheeler Companies, Working Capital Trends and Working Capital Management

"WORKING CAPITAL TRENDS OF SELECTED TWO AND THREE WHEELER COMPANIES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 11, page no.d463-d476, November-2024, Available :http://www.jetir.org/papers/JETIR2411354.pdf

"WORKING CAPITAL TRENDS OF SELECTED TWO AND THREE WHEELER COMPANIES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 11, page no. ppd463-d476, November-2024, Available at : http://www.jetir.org/papers/JETIR2411354.pdf