The main purpose of the study was to know the longitudinal relationship between working capital variables and financial performance of Oman Cement Company SAOG for a period of ten years. Financial performance was analyzed by using gross profit ratio, operational profit ratio and net profit ratio. 12 working capital variables were grouped into four groups for the analysis. Correlation and regression analysis were done to know the relationship and impact between variables. The results indicate there was a significant relationship between OPR and TCLGFF (p value 0.0253) and between NPR and ARAP (p value 0.0163) and TCLGFF (p value 0.0408). GPR and OPR is related to the variation in CR, QR and NTC as the significant values of p is less than 0.05 and NPR is related to the variation in CR, QR, CCC and NTC as the significant values of p is less than 0.05.

The main purpose of the study was to know the longitudinal relationship between working capital variables and financial performance of Oman Cement Company SAOG for a period of ten years. Financial performance was analyzed by using gross profit ratio, operational profit ratio and net profit ratio. ...