A well deliberate and implemented working capital management is expected to donate absolutely to the creation of a firm’s value. Management of Working Capital is one of the most significant functions of every company. Every business whether public or private, profit organization or non profit organization, irrespective of its size and nature of business, requires enough amount of working capital. The competent working capital management is most critical factor in maintaining continued existence, liquidity, solvency and profitability of the any business organization. The purpose of this paper is to observe the tendency in working capital management and its effect on company’s performance. Keeping in sight the worth of working capital management for organizations ,an attempt has been made to study the working capital trends and practices particularly in Ball Bearing companies in India by selecting top two Ball Bearing companies (names as TIMKEN Indian Ltd. and SKF India Ltd.). The study is based on secondary data i.e. Annual Reports of the selected companies from the respective websites. The period of study is five years and conventional method of financial statement analysis has been adopted for examine the efficiency of working capital management in the selected units. Finally a statistical test is also applied for significance testing.