Working capital practices in select IT sector company, a study


  • Pradip Kumar Das Formerly J. K. College, Purulia, S. K. B. University, Purulia, India



IT company, credit policy, collection policy, Wipro Ltd., finance, working capital practice


Working capital practice impacts marketing, personnel, production and other varied activities. Almost every function of a business enterprise is related to working capital practice. Efficient utilization of working capital permits an enterprise to earn plausible return on the capital invested and also allows to pay its dues timely. Hence, adroit working capital practice assumes great significance and presents a stimulating challenge to the financial executive. In the cosmic milieu, newbie of IT industry have been the trailblazer niche in India’s financial system with its novel methods and unique gruntwork. IT sector company in India furthers appreciably to the Indian economy. This paper exercising secondary data designs to divulge the working capital practices of Wipro Ltd., a leading IT company for the years 2020-2021 and 2021-2022. Results spill the company’s modest working capital practices but it approaches to be benigner to investors by boosting their perception to other opportunities for decision-making apropos contribution.


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How to Cite

Das, P. K. (2023). Working capital practices in select IT sector company, a study. Brazilian Journal of Science, 2(11), 1–8.



Human and Social Sciences