Fertilizer will be defined as a chemical or natural substance wont to make soil or land more fertile. First employed by ancient farmers, fertilizer technology developed significantly because the chemical needs of growing plants were discovered. Through fertilizers, farms get enable to provide a sustained high level of production. To achieve success in agriculture, people have to know the fundamentals of various fertilizers and their usage. Fertilizers must be applied to all or any forms of crop production systems so as to realize yield levels which make the hassle of cropping worthwhile. A financial ratio could be a relatively significance of selected measurable values taken from a company’s financial statements. Working Capital to the corporate is just like the blood to body. If it's applied effectively, efficiently and consistently, which assure the health of a company? Therefore, effective management of assets is vital for the survival of a business. The aim of this research is to contribute towards a lawfully important aspect of monetary management called assets management with regard to two Indian Fertilizer Industries. Here a trial has been made to research the financial results supported the financial statements for a period of 5 years from 2015-2016 to 2019-2020 and also the researcher attempts to require results of comparison between two such industries. Two ratios are selected for measuring the financial performance i.e. Current Ratio, Cash Ratio. The result shows that there's still a necessity of effective capital policy to run the business of the businesses under study.

KEYWORDS: Inventory Management, Working Capital Correlation, Financial Ratios.