This project focused on liquidity. It manages the mental performance of a manufacturing company. The aim of this study is to help manufacturing companies to adopt every spared policy on administration of liquidity assets and closely monitor these policies for optimality. It was firmed that the inadequate current assets can jeopardize the profitability and survival of the survival of the company and firms must be in liabilities to be in business. Structured questionnaire and personal interview were used covering the aspect of the hypothesis is put forward for top management, interpreted and analyzed by using tables and average method from the certain suggestion were made not on the down find on stock, instead, they should invest on marketable securities are easily collected. Readers are hereby encouraged to study this re[ort for details.