In this paper examine working capital position of the select cement industrial units between 2000–01 and 2009–10. The five cement companies, four private owned and one Government owned are considered for the study. Results of the analysis reveals that Regarding efficient management of working capital in the business, the Madras cements, Chettinad cement and TANCEM were found to have efficiently managed working capital during the period. But when all companies were pooled together, working management efficiency was found to be at moderate level.
Long-term solvency, Short-term solvency, Gearing, Coefficient of Variation (CV), Compound Growth Rate (CAGR) and Linear Growth Rate (LGR)