The project focuses on the efficient utilization of working capital in Bescal Steel Industries Pvt Ltd. It examines the company’s management of working capital and its various steps. Working capital refers to the cash a business needs for day-to-day operations, financing the conversion of raw materials into finished goods. Key items of working capital include inventory, accounts receivable, and accounts payable. Analysts analyze these items to assess a company's efficiency and financial strength.The project aims to analyze the glass factory’s monetary strengths, weaknesses, and growth for a specific period. The optimal level of working capital is crucial for the company’s future, as less capital used to attract sales leads to higher return on investment. Working Capital Management encompasses commercial and financial aspects of inventory, credit, purchasing, marketing, royalty, and investment policy