Aqua Care Ro tachnologies pvt ltd working capital.ppt

this is a presentation of working capital management of the company named Aqua Care RO technologies PVT LTD.

1. Summer Internship Project Report
On
“A study on the working capital management”
At
“Aqua care RO Technologies Pvt. Ltd.”
Under the Guidance of
Prof. Pratik Chauhan (Assistant Professor)
Prepared by:
Singh Ragini
238420592105
MBA (Semester-III) 2024

2. ABOUT THE COMPANY
•Aqua care is established in 1992 with 3 machines. Aqua care is the first company dealing with
Ro system to be “I.S.O.: 9001:2002, 14001:2004, 18001:2007” certified in 2003 for its quality
Management system and product design, Manufacturing, installation and After sales service of
commercial & Industrial R.O water treatment plants and domestic R.O. water purifiers by
KVQA. Aqua care is a member of the water quality management Association of USA since
1995 and the Indian water works Association since1999.
•They are associated with USA and Taiwan-based water treatment companies for the
procurement of components and design of commercial RO system.
•Aqua care system started importing domestic as well as commercial reverse osmosis-based
mineral water plants from USA in 1995.
•It also began to sell, install, and maintain this system in the Indian local market. They have
coveted reputation of being the pioneers in introducing reverse osmosis-based water
purification system
 in India.

3. VISION & MISSION OF AQUA CARE RO TECHNOLOGIES PVT. LTD
1. VISION
Our vision is focused on excellence and high quality, being the leader in technology.
We regularly redefine quality day by day to provide world class products with services and
setting customer oriented higher standard of quality.
2.MISSION
Aqua Care lives by its excellent product quality and takes customer satisfaction as our in
exhausted motivation. We always insist on business principle that – "quality and service
weights heaviest in running sales". We pay high attention to the product quality and pre &
after sales service. Briefly speaking, what we've done and doing is just for customer
satisfaction.

4. ABOUT THE TOPIC
Working capital differs from fixed capital in terms of time required to recover the
investment in a given asset. In case of fixed capital or long – term asset such as land,
building and equipment, a firm usually needs several year or more to recover the
initial, investment in control, working capital is turned over or circulated at a
relatively repaid rate.
WORKING CAPITAL= CURRENT ASSET – CURRENT LIABILITY
CONCEPT OF WORKING CAPITAL
Working capital differs from fixed capital in terms of time required to recover the
investment in a given asset. In case of fixed capital or long – term asset such as land,
building and equipment, a firm usually needs several year or more to recover the
initial, investment in control, working capital is turned over or circulated at a
relatively repaid rate.

5. TYPE OF WORKING CAPITAL

6. REVIEW OF LITERATURE
SR
NO.
AUTHOR NAME TOPIC
1. Darija Prsa 2020.
Research on “The impact of working capital management on
the profitability of Croatian manufacturing SMEs.”
2.
David K Chalmers, Luca
Sensini, Amit Shan 2020.
Research on “The Working capital management (wcm) and
performance of SMEs: Evidence from India”
3. Maria Vazquez 2021,.
The purpose of this paper is to study “the impact of working
capital management on the profitability of Argentine
manufacturing”,
4.
Josiah Aduda, Morgan Ongoro
2020.
Research on “critically reviewed literature on the
relationship between working capital management and
earnings management among manufacturing firms”
5. Ammara Sarwar 2020.
Research on “The determinants of working capital
management in Pakistan: The case of manufactoring sector”

7. RESEARCH METHODOLOGY
Research topic
“A Study on Working Capital Management at Aqua Care Ro
Technologies Pvt. Ltd.”
Objective
•To understand the concept and components of working capital
management at Aqua Care RO Technology Pvt Ltd.
•To determine the liquidity ratio at Aqua Care RO Technology
Pvt Ltd.
•To determine the activity ratio at Aqua Care RO Technology
Pvt Ltd.
Research Design Descriptive research design
Data Collection Method Secondary data collection method
Source of data
collection
Annual Report, Balance sheet
Period of data analysis: Researcher has taken Three Year data of the company

8. DATA ANALYSIS
1. INVENTORY 2. RECEIVABLES

9. 3.PAYABLE
4. Comparison of current assest and current liabilites

10. CURRENT RATIO
QUICK RATIO

11. FINDINGS
1.The company experienced its highest levels of inventory, receivables, and payables in
the year 2020-21. Over the following two years, there was a notable decline in all three
metrics. The reduction in inventory, receivables, and payables may indicate a shift towards
more efficient operations, better management of working capital, and potentially improved
financial health. The company appears to be focusing on optimizing its resources, which is
reflected in the lower levels of inventory and payables, alongside a significant reduction in
receivables.
2.The company’s current ratio improved slightly from 2020-21 to 2022-23, indicating
stable short-term financial health. However, the quick ratio declined over the same period,
particularly in 2022-23, suggesting increasing reliance on less liquid assets like inventory.
While the company can meet its short-term obligations, the drop in quick ratio highlights
potential liquidity concerns.
3.In 2022-23, the company demonstrated remarkable improvements in efficiency across
stock turnover, debtor turnover, creditor turnover, and working capital turnover ratios.
These gains suggest enhanced operational performance, better management of resources,
and stronger financial health compared to the previous years. The year 2022-23 stands out
as a period of significant operational success.

12. RECOMMENDATION
•The Aqua Care RO system should provide proper guidance to their
customer.
•The Aqua Care RO system should improve trust and faith of customer by
giving them proper effective service.
•The Aqua Care RO system should provide service like ‘family care.’

13. CONCLUSION
•The overall performance of the Aqua Care RO industry ltd from 2021
through 2023. The main aim of the financial analysis is better
understanding of a firm’s position and performance. Financial statement
reveals how a business has respired under the leadership of management
personal.
• The present study was undertaken with the objectives of evaluating the
financial performance of selected unit. It can be concluded that the overall
financial position is satisfied.
• The present study or research, there were Inventory, Receivables,
payables, current assets & current liabilities, current ratio, quick ratio,
stock turnover ratio, creditor turnover ratio, debtor’s turnover ratio,
working capital turnover ratio was calculated.

14. THANK YOU!