"study. Data were drawn from the balance sheets of companies in the textile sector. Because the dataselected for the study consists of observations in a fashion way time of the series were panel datamethodology used in this study. Panel data includes observations that have two dimensions, cross- sectional and time series. He found the management of working capital which was one of the mostimportant financial decisions of a company. Working capital levels well organized must be present toconduct business in any case the type of business. From this study, it was concluded that maintainingthe level of effective working capital was very important for the textile sector and all other sectors.Javaid et al (2011) examined the profitability of banks in Pakistan Analysis of internal factors. Theirstudy is to analyze the determinants of the top 10 banks profitability "in Pakistan for the period 2004- 2008. It was the focus on domestic factoring only are they worked five variables, including financialinstitutions, banks, profitability, asset performance, correlation and Pooled OLS Pakistan. Is the dataof the central bank are taken, namely, the State Bank of Pakistan various reports. They named asregression analysis applied tests. In our study, they were measured characteristics of individual banksas determinants of bank profitability in Pakistan. Banks with more equity, total assets, loans, deposits,and was supposed to have more such security advantage can translate into greater profitability. A keyfinding was the negative relationship of loans to profitability when one of the banks showed losses.More research can be fraught with previous research and to include other domestic factoring, as badloans, bank charges in general reports or reserve, and the external factor too.Afza and Nazir (2008) examined the approaches and Working Capital Company returns to Pakistan.The purpose of his hand to study examines the relationship between them was aggressive workingcapital policy for seventeen groups of companies listed on the Karachi Stock Exchange in the industryfor a period of three variables, including 1998-2003.They Worked Working capital works aggressivefinancing policy of aggressive policy. The data reports and the Bank's annual business publicationsPakistan collected. They applied tests, including the square regression model, descriptive analysis andstandard deviation found significant differences between investment and financing policies work indifferent industries. The positive and significant correlation between their investment and financingpolicies for the sectors of industry who notes follow the investment policies of aggressive workingcapital to continue working capital financing policies aussi aggressive. These results contradict thefindings of Weinraub and Visscher (1998) showed that these have asset management policies andfunding policies negatively correlated.Halko et al (2011) studied factoring investment decisions. He worked on the three variables called riskpreferences and the gender gap and profitability. Aim of this study was to develop the kind ofoperations and equity relationships. The data on attitudes to risk 81 investment advisors and managersfinance 77 students, and 177 private banking clients were collected. Replies investment advisor and16 manager were collected for three different investment seminars in autumn 2007. Investors fill thesurvey during a meeting on investment. Student responses were collected during a reading ainvestment management courses. He made applicable technical statistical correlation and regressionanalysis to the theory. He concluded that his research conditional residual effect of genderparticipation at risk, the effect of the male gender holds risky assets after all the appropriate controls.The difference between the sexes operates primarily through the increased aversion to risk women.This implies that a more equal gender environment could help more men on the stock market. Rehmanet al (2012) worked impact of the debt structure is a return to the Pakistan textile industry. Its AIMSstudy to analyze the impact of capital structure to profitability textile companies of Pakistan, whilecontrolling the company size. They worked five variables, including profitability, capital structure,short-term debt, long term debt and total debt. They collected data from listed companies the sameinformation in the financial statements of the various companies was obtained. They used forregression analysis of test data. They found the result that debt levels have an effect on theprofitability of the company when sales are high and have no impact on that have low-company sales.The study data were collected not cover all the textile industry companies and perhaps the reason whydifferent results. Results if the offers of companies are high while short-term debts are not going towork Hussain (2012) explained the consequences of the easy credit policy, gear and high efficiency oftextile companies of Pakistan. The purpose of the study was to explain both are non-financialcorporate sector (public and private companies) and the financial sector plays a vital role in theeconomic growth of a country, because they generate products and services for local and foreignmarkets. He worked us five variables, including the credit facility, the energy crisis, profitability,Pakistan textiles and panel data. He collected secondary data from the State Bank of Pakistan andBalance Sheet Analysis of listed companies in the Karachi Stock Exchange for the period 2000-09.Heused regression panel data and simple model for analysis data. He found that companies that havechosen to additional borrowing in 2005 due to the extremely low nominal interest rate and the realinterest rate negative in the moment Existing recently started to face the consequences of highleverage. Therefore, the energy crisis in the country has had a significant impact on businessoperations and, therefore, those dirty fresh squeezed and higher financing subject to a loss ofprofitability of the lowest gold.Anser and Malik cycle 2013 cash conversion Explored and profitability of enterprises aim of the studywas to review the literature on the role of the cash conversion cycle to improve the return on assetsand shares in companies in order determine the impact of the cash conversion cycle is the profitabilityof manufacturing companies. Six variables, which are processed cash conversion cycle, return onassets, return, return, and the size of the debt. Secondary data was collected through five years17 financial statements to data released by the Central Bank of Pakistan in the form of balance sheetanalysis. The matrix of the descriptive analysis, regression analysis and correlation test was used toanalyze the data. They found an association and the conversion ratio of cash cycle profitabilityopposite and significant manufacturers and concluded that the cash conversion cycle had the oppositeeffect is the return on assets and return on equity cash conversion cycle two manufacturing companieswas negatively related to profitability.Noreen et al (2009) working capital Tested international practices in Pakistan. Its objective study wasto analyze the management of working capital multinational corporations and international cashmanagement operations examined for the study of regular methods of payment for international sales.Worked five were designated as working capital variables, international, cash management,international sales and foreign exchange. They collected data from questionnaires of various bankingindustries primarily telecommunications service providers, etc covering at least 150 companies thetools and the most popular methods for the international treasury operations management,international sales and activity currency used for different multinational organizations for the effectivemanagement of working capital discussed. They found that companies have moved their concernstowards methods at low cost and relevant international decisions related to working capitalmanagement and had found no significant difference in post-analyzed different sectors.Shehzad et al (2012) described the work efficiency in the management of the capital of textileenterprises in Pakistan. Your study objective was to maintain the optimal balance of all components ofworking capital, so it was very important for businesses to keep an eye on general trends to identifyareas that require faster management. Worked four variables are called effective Working CapitalManagement, the earnings before interest and taxes, yield and use clues. They collected data analysisof the financial position of listed companies in the 2003- State Bank 2,009 Karachi Stock ExchangePakistan and Statistics Department DWH They used tests including descriptive analysis, quantitativeanalysis and 'regression analysis. They found that the working capital liquidity impacts, theinvestment portfolio and profitability. Capital management advanced performance factoring and couldpositively affect aussi vital for the growth and success of the industry. Measuring point above groundof shares of the company well organized ICT work aussi entry of capital. Higher inventory and returnfewer days in the inventory developed from high market index. Also high resistance positive action isthe income of the company.Haneef et al (2012) worked impact of risk management is in non-performing loans and profitability ofthe banking sector in Pakistan. The purpose of the study was to investigate the impact of riskmanagement is not operating loans and the bank's profitability in Pakistan. Worked are variables,including the risk management oven, non-performing loans, profitability and commercial banks. Data18 were collected from five banks and set of secondary data was in kind. The primary data collectionsources were audited annual report and accounts, other statutory reports, brochures, publicationseconomy, the central bank Publications interviews and data questionnaires were analyzed by Bar &Pie chart analysis. Risk management found includes risk identification assessment and measurement,monitoring and natural calculate all risks in the banking sector. The essential principles for riskmanagement were each financial institution to apply regardless of the size and difficulty conflictsregardless include a review of the management of separate risk or individual business tasks aussi rowsshould be responsible for risk taking who were. Afeef (2011) explained the impact of working capitalmanagement on the profitability of SMEs in Pakistan. His vocation was study to determine thepotential effect of capital management in performing for small and medium enterprises in Pakistan.He worked seven variables, including Working Capital Management, Inventory cash conversion cycleConversion Period, receivable collection period, pay the deferral period, return on assets sales andoperating income. Data and document legitimate official year Balance analysis of listed companies inthe Karachi Stock Exchange (2003-2008), officiellement available by the Department of Statistics andBank of Pakistan DWH were collected. It will be used for data analysis tests known as descriptiveanalysis, quantitative analysis, Pearson correlation coefficient and multiple regression analysis. Thestudy of the results of the regression analysis significant associations was detected between indicatorsof capital management and liquidity and return on assets. He found a well organized management ofworking capital has a significant impact HAD made the profitability of small and medium-sizedcompanies listed on the Karachi Stock Exchange. Kouser 2.011 et al Described company size,leverage and profitability compelling impact of accounting information system The aim of the studywas to find the effects of accounting information system of the profitability of companies in Pakistan .Are the variables worked with accounting information system oven, leverage AIS, company size andprofitability Pakistan. They collected aside from the annual reports of the company's records and theState Company for approval of it: published reports. Mainly State Bank of Pakistan spreadsheet wasused for years (from 1999-2009) aussi in the case of data in the annual reports missing ICT companieswas used. Regression analysis data was analyzed using different statistical software Sie includingMicrosoft Excel 2007, SPSS and Gretl was carried out in different types they found that theperformance of the company's results for different years and how she had cartons missing. It has alsobeen demonstrated by regression analysis as said significant impact on profitability. Having not pointERP system can have more influence and yields for their higher water equivalent for invested assets toboost its signatures through an appropriate ERP system for effective decision making.Saleem et al Examined 2,010 lever (financial and operational) impact on the profitability of the oil andgas sector of SAARC countries generators hand aims to analysis and study was to understand the19 leverage on profitability in the oil countries of the SAARC gas it analyzes the influence of therelationship between this sector and EPS. Worked are variables that include microwave return onequity, return on investment, return on assets and profitability. They collected data from the annualreports and balance sheets provided by companies and countries corporate websites of SAARC Theyuse the analysis of the test data was the analysis of leveraging, average, standard deviation, skewersand variance analysis. They found that the leverage effect and the positive impact, while gains werethe company were greater than the permanent financial burden to pay to lenders and financialinstitutions. The leverage was a major factor to impact on profitability who agencies and equity can bemaximized while the signing was blown please use more debt.Kouser et al (2012) described interrelation between profitability, growth and size of companies inPakistan. The purpose of the study was to provide a detailed explanation of the company size betweenthe relationship between growth and profitability of listed non-financial companies on the stockexchange in Karachi. Including worked three variables are profitability, growth and size. Sample datafrom the balance sheets of 70 non-financial companies and annual reports of the Karachi StockExchange in Pakistan selected on the basis of its market capitalization was collected. Technical DataGroup in its analysis of the survey data was used. They found that all profitability HAD strongpositive relationship with firm growth for the size I had less significant and negative impact onprofitability. The size and growth has been negative relationships. When the size of the company wassmall, faster growths the above results of the investigation cannot be exhaustive worked because ofthe change in economic conditions of the countries restrict the accessibility of data and sampling bias.Rehman (2011) determined the banking reforms and economic growth in Pakistan. The mainobjective was the son of the study explores the impact of financial reform is economic growth ofPakistan and explores the relationship between economic growth, deposits, loans, real interest rate,savings and the inflation. Including, we worked variables profitability oven, deposits, loans andsavings. 2008.He used regression analysis method for analyzing data - Secondary data from theannual reports and statistics book hand the Central Bank and the Economic Survey of Pakistan for avariable period for 1973 were collected. He found before the 1990 public sector banks dominated thefinancial sector. At that time, one of the reasons for economic growth has been slow to cap interestrates, conditions and limits high reserves in the distribution of credit. HOWEVER partner after thereforms of the banking system structure had changed immensely. Local private banks were privatizedin the process and the government nationalized the banks. The results showed a positive relationshipbetween economic growth with deposits, loans and savings and negatively related to inflation andinterest rates.20 "