Mohab Ashraf Hassoun


This study aims to identify the impact of working capital on the profitability of public shareholding companies on the Palestine Stock Exchange. For the study period, which is 9 years from 2011 to 2019, was financially analyzed using financial ratios, and using the SPSS program. The results of the study showed the interpretation of all independent variables with the presence of a statistically significant relationship on the profitability of Palestinian industrial companies; among the most prominent recommendations is the need for industrial companies to increase the payment period, which will lead to an increase in the return on assets and return on ownership directly, and to increase the interest of Palestinian industrial companies in following up the management of working capital with all its components represented by the average storage period, the average collection period, and the average payment period The cash transfer cycle when carrying out the various operations of the company.


JEL: D20; D24; H54


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working capital, profitability, inventory, accounts receivable

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