The article explores how managing working capital can impact a company's value creation. It questions the traditional idea of reducing working capital and suggests a more profit-focused approach. By using the Economic Value Added (EVA) framework, the researchers analyze the relationship between working capital decisions and shareholder value. They find that changes in working capital can have a significant impact on a company's EVA, challenging the effectiveness of solely focusing on working capital reduction. The study suggests a more balanced approach to EVA management for better value creation.