This document summarizes a research paper on working capital management. It discusses how working capital involves managing current assets like inventory, receivables, payables and cash to ensure sufficient liquidity for short-term operations and debts. The paper uses ratio analysis and financial data from 2009-2013 to analyze the company's working capital management and finds that net working capital and profitability ratios decreased during this period. It provides suggestions like maintaining a balanced working capital and efficiently managing inventory and cash.