As levers of financial management go, none bears more weight than working capital. The viability of every business activity rests on daily changes in cash, receivables, inventory and payables. It''s the lifeblood of the business, and every financial manager''s primary task is to keep it moving and put capital to work efficiently and effectively. The relative lack of attention to working capital management is rooted in its highly integrative nature. Working capital touches many points in the company, making optimization particularly difficult. This book looks at the conceptual frameworks of working capital management and its real practices in Textile sector. It considers the levels of working capital required by business for different operating periods in different situations and also look at the trends of working capital management followed by Textile industry.