Working Capital Management of Raiyan Apparels Limited

Abstract

This study aims to investigate the relationship between working capital management and profitability at Raiyan Apparels Limited a leading garments manufacturing company in Bangladesh. Working capital is defined as the excess of current assets over current liabilities. The focus of this paper is to analyze how the company manages its working capital through cash management, inventory periods, receivable periods, and payable periods, and how these factors impact its profitability. This report focuses on working capital management at Raiyan Apparels Limited. Working capital management examines the relationship between a company's short-term assets and short-term liabilities. The primary objective is to ensure that the firm can maintain its operations while having enough resources to meet both maturing short-term debts and upcoming operational expenses.