Abstract: This paper provides a detailed analysis of the liquidity position of Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), a key player in the Indian power sector. Through comparative analysis with three other State Electricity Boards (SEBs)—BESCOM, UPPCL, and MSEDCL—this study identifies financial challenges, assesses short-term solvency, and presents strategic recommendations for improved liquidity management. It uses financial ratios, working capital trends, and benchmarking to analyses TANGEDCO’s liquidity performance over time. The goal is to assist policymakers, financial planners, and utility managers in formulating sustainable financial strategies.

| DOI: 10.17148/IARJSET.2025.12573