This document provides an overview of working capital management at SPS Apollo Hospital in Ludhiana. It thanks various individuals who provided guidance and support during the working capital management training project. It defines working capital as the funds required to finance a company's daily operations. Maintaining sufficient working capital is important as it is comparable to the blood in the human body, providing life and strength to business operations. The goal of working capital management is to manage current assets and liabilities to maintain a satisfactory level of working capital and avoid insolvency.