The article looked at how managing a company's short-term investments affects its profitability. The researchers studied 10 firms on the Nigerian Stock Exchange from 2008 to 2017. They found that delaying payments to suppliers can hurt a company's profits, while having enough cash on hand and managing inventory well can boost profits. The study concluded that how a company manages its working capital can impact its financial performance. The researchers suggest that companies should collect cash quickly but not delay payments to suppliers, and should manage raw materials efficiently to avoid wasting resources. They also recommend more research on this topic in the banking sector.