The present study aims to analyze the financial position of IFCI Factors Limited by examining the relationship between its Current Assets and the Current Ratio, as well as between its Current Liabilities and the Current Ratio. The analysis seeks to assess the company’s short-term liquidity position and its ability to meet immediate obligations. By evaluating the composition and adequacy of Current Assets in relation to Current Liabilities, the study provides insights into the operational efficiency and financial stability of the firm. The findings are expected to contribute to a better understanding of the company’s working capital management practices and overall financial health.