The topic of the relationship between working capital management and profitability has attracted the attention of financial researchers in recent years. Since working capital management has an effect on the profitability of a company. To examine this relationship, researchers have used many approaches and methodologies. Furthermore, they used different data samples depending on the country or region they wanted to study. This article will examine five of these studies. In the first research, Hyun-Han Shin and Luc Soenen (1998) studied the relationship between the efficiency of working capital management and the profitability of enterprises. Their hypothesis was that the Net Trade Cycle (NTC) has a negative relationship with a company's profitability. Unlike most previous literature, researchers used the NTC instead of the CCC to measure working capital management. The two main reasons behind this are that it is easier for outside investors to use the NTC and the NTC is mostly the same as the CCC. Furthermore, the other variables are current ratio, debt ratio and sales growth. Additionally, they obtained data from the annual Industrial Compustat for the years 1975 to 1994 and removed any companies that had invalid data. Furthermore, the main finding was that NTC is a simple method to test a company's working capital management. They also found that there is a negative relationship between NTC and a company's profitability, which confirms their hypothesis. In the second research, Sonia Banos-Caballero and Pedro J. Garcia-Teruel (2012) studied the relationship between working capital management and profitability in Spanish companies. Their hypothesis was that there was a concave relationship... in the center of the paper... Ch. In most of these studies the CCC was used to measure working capital and that is what I will use in my article. Furthermore, in most of the studies the result shows that there is a negative relationship between profitability and working capital management, except the result of Sonia and Pedro (2012) because they used a different methodology to test the relationship. Furthermore, we can see some similarities with the other control variables. The study by Hernán, Lorenzo and Virginia (2012) added a new perspective to the way of looking at working capital management. My article will add and contribute to the literature by adding a new country, which is Saudi Arabia. We will also see if the results will be the same as those found in other countries. What are the causes of the differences or similarities?