[18] RECEIVABLES MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE AT CR GARMENTS, TIRUPUR: CrossRef D.O.I. : https://doi.org/10.56815/ijmrr.v5si1.2026.132-138, How to Cite: Merceline Anitha B &  Balaji V (2026) Receivables Management Practices And Financial Performance At Cr Garments, Tripura. International Journal of Multidisciplinary Research & Reviews, Vol. 5, Special Issue-1, pp. 132-138.

Dr. B Merceline Anitha; Mr. Balaji V

Authors

Dr. B Merceline Anitha Assistant Professor, Department of MBA Sri Ramakrishna College of Arts and Science, Coimbatore, TN, India.
Mr. Balaji V Student, Department of MBA Sri Ramakrishna College of Arts and Science, Coimbatore, TN, India.

Abstract

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