The study looked at how well construction and related companies manage their money to see how it affects their financial success. They used data from these companies listed on the Nairobi Securities Exchange between 2012 and 2016. The researchers found that how long it takes to turn inventory into cash, how quickly they collect money owed, and how fast they pay their bills didn't have much impact on their financial performance. But companies that had a higher ratio of current assets to total assets and a lower ratio of current liabilities to total liabilities tended to make more profit.