This Research focus on the how bearing companies deal in India with focus to maintain their assets and liability in concept of working capital as most of the raw material comes from the foreign countries which will create big cash conversion cycle.In this research how SKF India work and how it manage their all the working capital to run effectively shown by using various ratios and cash conversion cycle in it.

Ms Ankita D Kathiriya is Ph. D scholar, She has attended international and national conference, and presented research paper and having more than 2 year experience in academic field, has been passed NET JRF exam conducted by UGCMs Kajal J savaliya is Assistant professor in K.K.Parekh commerce college Amreli. She has attended and presented papers.