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Receivables are a vital component of working capital for any company because they represent funds that are tied up in credit sales and are yet to be converted into cash. In the case of TCS, receivables form a significant portion of current assets (for example Rs.28,660 crore or about 85‑86% of current assets as per the case data), which highlights the importance of efficient receivables __________ _______ _________ ______ ____ ______ ____ __________ ______ ____ ____.
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