The study looked at how managing money in a company affects its profits. They used data from a trading company in Nepal over four years. They found that having more money on hand compared to what they owe others (current ratio) is good for profits. But taking a long time to collect money from customers or pay bills can hurt profits. The size of the company also matters. So, companies can make more money for their owners by collecting money faster and not waiting too long to pay bills.