The impact of invested capital on net cash flows in light of the business result from net profit or loss

This study aimed to examine the impact of invested capital on net cash flows in light of the business results from net profit or loss at the Jordanian public shareholding pharmaceutical companies, and to achieve this goal the researcher conducted an analytical study that adopted the descriptive and analytical approach by using the statistical methods to analyze the study data represented by the actual data that were taken from the financial statements of Jordanian public shareholding pharmaceutical companies listed on the ASE, which amount to (6) companies for the period (2009-2018). The study results indicate a statistically significant impact of invested capital in cash flows in light of the business results from net profit or loss in the Jordanian public shareholding pharmaceutical companies. Study recommended that public shareholding pharmaceutical companies need to pay attention to the invested capital in light of the business results due to its role in improving the cash flows, and also recommend to conduct other studies on the impact and relationship of study variables at the public shareholding companies in other sectors and compare it with the results of this study