Capital budgeting problem

It should not be same in practical world (mainly it will change because of accrual of margin/loss in business operations), but in study material you can see WC considered same at both point of time.

to take a complete overview of the project we consider that fixed assets, working capital etc are realised at the end of the project life. The realised amount may be given in the question , if it is not given in numerical we consider the same amount which was invested.

Thanks CA Anand V Kaku