The article explores how managing working capital is crucial for the success of a business like Carpenta Marbonit PVT Ltd in Mannampetta. It focuses on handling current assets and liabilities effectively to avoid business failure. By ensuring there is enough working capital, the company can thrive. Working capital management involves making decisions about short-term finances, like what assets to keep and what liabilities to pay off. This research emphasizes the importance of maintaining a balance between current assets and liabilities for a business to prosper.