This study aimed to analyze the impact of the interactive relationship between the efficiency of working capital management and the cost of capital on the profitability of companies listed on the Egyptian Stock Exchange ,The study investigated the impact of the efficiency of working capital management on the profitability of companies, as well as studying the impact of the cost of capital on the profitability of companies, And determine the impact of the interactive relationship between the efficiency of working capital management and the cost of capital on the profitability of companies. The study found that the efficiency of working capital management improves the profitability of companies, as paying attention to good cash and inventory management, collecting receivables in short periods, and making payments in appropriate periods has a positive impact on the company's profitability. Paying attention to the efficiency of working capital management also helps reduce the negative impact of the cost of funds on corporate profitability.