Abstract: This study examines the impact of short-term asset management on profitability within Indian manufacturing companies, with a specific focus on TI Cycles of India. It aims to assess how effectively short-term assets—such as inventory, receivables, and cash—are managed and how this efficiency contributes to financial performance. Additionally, the research explores the moderating influence of the business environment, including market competition, operational complexity, and regulatory pressures.
Adopting an analytical research design, the study employs descriptive statistics, regression analysis, and ANOVA to evaluate the relationship between asset utilization (measured by ROA and CCC) and profitability (measured by ROE and NPM). The primary objective is to analyze both the direct and moderated effects of asset efficiency on profitability, while the secondary objectives focus on operational and liquidity performance.
Key findings reveal that efficient management of short-term assets significantly enhances profitability and liquidity. The research highlights critical performance gaps and emphasizes the importance of strategic financial alignment with changing business conditions. Addressing a notable gap in existing literature, the study provides context-specific insights for Indian manufacturers.
These findings hold practical value for corporate managers, analysts, and policymakers seeking to improve financial performance through effective short-term asset and working capital management.

Keywords: Short-term asset management, Profitability, Working capital efficiency, Business environment, TI Cycles of India, Inventory management, Liquidity, ROA, ROE, Indian manufacturing industry.

| DOI: 10.17148/IARJSET.2025.12513