The study looked at how managing money in a company affects how much profit it makes. They studied ten manufacturing companies in Qatar from 2015 to 2019. They found that companies that collect money from customers quickly and turn inventory over fast tend to make more profit. On the other hand, companies that take longer to pay their bills also tend to be more profitable. This is the first study to look at all these aspects of profit in Qatar, which has been growing its industrial sector.