Abstract:
Purpose- The objective of the analysis presented here is to flourish exact confirmation about
the effects of CCC on financial performance of Sugar industry in Pakistan. Sugar sector
assumes a key part in the financial advancement of Pakistan. This study or research is
anticipated to appear the CCC and Profitability. Financial analysis, with statistical
measurement tools such as linear Regression and other test have been used to appear financial
performance and Benefit.
Methodology/sample- For this study convenience sampling method used to collect data and
random sampling technique has been used to conduct the research. A sample of five Sugar
mills has been taken which is enlisted on Pakistan stock exchange in the context of high
production capacity. The secondary data gathered from the annual reports of Sugar mills for
ten years 2007 to 2016.
Findings- finding were tested at significance level 0.05 maximum. There are results shows
that the C. C. C has no significant association on dependent variables (R.O.A, R.O.E, EPS
and NI).
Practical Implications- Furthermore, CCC can create profits for the finns by handling
correctly its operations. Short CCC has preferred by firms.
