Financial management is a critical function in any business, including the retail sector, as it ensures the optimal allocation, control, and utilization of financial resources. One of the key issues in financial management is cash flow management. Retail businesses often face fluctuations in sales due to seasonal demand, changing consumer preferences, and promotional activities. Proper cash flow management ensures that the business has enough liquidity to meet operational expenses, pay suppliers, and manage inventory without disruptions. Poor cash flow can lead to missed opportunities or even financial distress, making it a central concern for retail managers. Another important issue is working capital management, which involves managing current assets and liabilities efficiently. In retailing, inventory is a significant component of working capital. Retailers need to maintain an optimal level of stock to meet customer demand without overstocking, which can tie up funds and increase storage costs. Accounts receivable and payable management is equally crucial, as delayed payments from customers or delayed payments