The Efficiency of a Firm Depends Largely on Its Ability to Manage Its Working Capital. Its Effective Provision Can Ensure the Success of a Business While Its Inefficient Management Can Lead Not Only to Loss But Also to Ultimate Downfall of What Otherwise Might Be Considered As a Promising Concern. So, the Working Capital Management Aims at Achieving a Trade-Off Between Liquidity and Profitability Goals. In the Present Study, an Attempt Has Been Made to Analyze the Extent Up to Which Twin Goals Have Been Attained In Indian Two-Wheelers Industry.