Working capital is known as the life blood of the organizations. The Purpose of this study is to understand efficiency and utilization of working capital in the Kdmpmacu ltd.,Vijayawada .Analyze for six years form 2011-12 to 2016-17.This study is based on the secondary data of the firm. The literature reviles that working capital is directly affects the profitability and liquidity of the firm and this study concludes that working capital is very much effects to the development of the firm.