Loka Cele uthe abahlali abaqinisekanga ngento abayithethayo nanjengoko evakalise ukuba sele benawo umkhondo abawulandelayo. Watsho kananjalo ukuba bazokwenza konke okusemandleni ukuqinisekisa ukuba aba bantu babulele abantwana bayabanjwa. Umphathiswa uye wadiza ukuba bafuna ukutshintsha into yokuba iKapa lihambe phambili kwiziganeko zokubulala. impendulo:  camagu. amanzi ephupheni asisikhokelo somsebenzi ekufuneka wenziwe nohlanganisa umlambo phakathi. This study aimed to examine the relationship between working capital management and the financial performance of listed food and beverage companies in South Africa. Despite the existing literature on this relationship, no notable studies have investigated it in this particular industrial sector. Various data from a sample of 12 food and beverage companies listed on the JSE during the period 2007 to 2016 were collected from iress McGregor databases. Econometric regression analysis was then conducted on the data to determine the magnitude of relationships between working capital components and the financial performance of these companies. The researcher found that adopting an aggressive working capital management strategy assists in creating shareholder wealth through improved financial performance of the firm. To sum up, the shorter the cash conversion cycle, the more profitable the firm will be.