📄 Abstract
The Cash Conversion Cycle (CCC) is an important financial metric that measures the time taken by a company to convert its investments in inventory and other resources into cash flows from sales. Efficient management of the cash conversion cycle plays a significant role in improving a firm's liquidity and profitability. This study examines the relationship between cash conversion cycle and profitability by analyzing how inventory management, receivables collection, and payables payment affect financial performance. The research highlights that companies with shorter cash conversion cycles are able to manage working capital more efficiently, which leads to improved operational performance and profitability. Effective coordination between purchasing, production, sales, and credit policies helps organizations reduce financial risks and enhance cash flow stability.
🏷️ Keywords
📚 How to Cite:
Rithika K , CASH CONVERSION CYCLE AND ITS PROFITABILITY , Volume 13 , Issue 3, March 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,