IJMRR - International Journal of Multidisciplinary Research & Reviews
Int. J. Multidiscip. Res. Rev.
DOI Prefix: 10.56815
I J M R R
Int. J. Multidiscip. Res. Rev.

International Journal of Multidisciplinary Research & Reviews

Peer Reviewed | Multidisciplinary | UGC Aligned | C | O | P | E Ethical Standard

ISSN: 2945-3135 | Digital Archiving | CrossRef Member
IJMRR - International Journal of Multidisciplinary Research & Reviews

International Journal of Multidisciplinary Research & Reviews

Peer Reviewed · Multidisciplinary · UGC Aligned · C | O | P | E Ethical Standard

ISSN: 2945-3135 | Digital Archiving | CrossRef Member
DOI DOI Prefix: 10.56815
Vol. 5 (2026) No. S1: 2026 (2026)

[18] Receivables Management Practices and Financial Performance at Cr Garments, Tirupur

Dr. B Merceline Anitha & Mr. Balaji V

The company manages its accounts receivable to maintain liquidity, control credit risk, and enhance profitability. Using secondary data from audited financial statements, the study employs ratio analysis, trend analysis, and comparative analysis to evaluate key indicators such as receivable turnover, days sales outstanding, and liquidity ratios. The findings reveal that efficient receivable management contributes significantly to improved cash flow and profitability, whereas delays in collection adversely affect working capital and financial stability. The study concludes that adopting data-driven credit policies, digital invoicing, and proactive collection strategies can further strengthen liquidity and reduce financial risk.

Keywords:
Receivable Management Accounts Receivable Liquidity Profitability Financial Performance Credit Policy Financial Risk Collection Efficiency Sustainable Growth