Working capital management is crucial for a company's success, regardless of its size. In Nigeria, many companies face challenges due to inadequate working capital. This study looked at how managing working capital affects profitability. By analyzing factors like cash conversion cycle, accounts receivable, inventory, and accounts payable, the researchers found a positive link between effective working capital management and higher profits. Companies that keep inventory levels low can reduce costs and increase profitability. To improve profitability, companies should focus on managing cash flow, negotiating credit terms with suppliers, and optimizing inventory levels.