India is among the top producers of all forms of steel in the world. Easy availability of low cost manpower and presence of abundant reserves make India competitive in the global setup. Finance is regarded as the life blood of a business. It is for the company to find out the short term requirement in order to meet day to day activities and long term requirement to meet its long term debt obligation. Liquidity is related to working capital analysis. Leverage or long term funds indicate the proportion between owner's funds and non-owners funds. It serves as a yardstick for judging the competence and efficiency of the management. We need proper management of short term and long term requirement for making organization profitable the present study is analysis the Solvency position of selected steel companies in India, the secondary data were used for this study and analysed the data by using of Mean, SD, and correlation and Anova finally it conclude that From the correlation analysis it can conclude that there is negative relationship between Bhushan and SAIL in maintaining their current ratio position From the ANOVA result it can conclude that companies belong to the same industry follows a different debt equity position during the study period.
