Sulaiman Raji Weshah
Tracking cash flow is always important as a base for tracking costs, avoiding or reducing losses in turn to help in increasing profitability. This study aims to identify the impact of (operational, investment and financing cash flows sources) on profitability within period of Covid-19 pandemic through industrial companies which are listed in the ASE in Jordan. In order to achieve these objectives, the published financial reports of the (44) surveyed companies analysed for the five quarters from the beginning of 2020 up to 31 March 2021. The results of the study show an oscillating and low level of statistically significant impact of independent study variables (sources of operational cash flow and investment and financing) on the variables of the study (profitability). This study recommends expanding investment through property rights and avoids resorting to financing in the manner of high-cost borrowing. Thus, specific recommendation for achieving returns on long-term assets from financing and investment activities is better than operational activities.