The study conducted in Hubli-Dharwad revealed that the agriculture implements manufacturing units procured raw material on an average of 121.44 tonnes valued at Rs. 38.86 lakhs at a cost of Rs. 580.5 per tonne. It has maintained on an average of about 109.10 tonnes and 10.52 tonnes of raw materials and work in process inventory levels. And on an average, total fixed capital investment in agriculture implements manufacturing units (19.63 lakhs). The proportion of working capital (56.06%) is higher than the fixed capital (43.94%). Among the selected units, the unit I and IV having more than average investment.