Sheryar Hussain
The object of this research is to find out empirical impact of the relationship between working capital management and firm profitability of Pakistan cement sector. The sample period of the study is five years i-e from 2017 to 2021. The data was taken from dissimilar sources that used in this study from Karachi Stock Exchange, Published reports of SBP and respected firm site. The dependent variable of the study is Return on equity which is used as a proxy for firm financial performance. There are independent variables are cash collection cycle, average collection period, average payable period, inventory turnover in days, and sales growth. Panal Data methodology used to analyze the impact of Working Capital Management on performance or profitability of Cement sector. Results showed that CCC, ACP, APP, ITID, SG have positive relation with firm performance and is significant.