Receivables Management and Profitability of Firms Listed in The Consumer Sector of Nigeria Exchange Group

This examined the effects of receivables management on profitability of listed firms in consumer goods sector in Nigeria Exchange Group. Ex-post-facto design was adopted. “Two hypotheses were formulated and tested at 0.05 level of significance. The study employed secondary data obtained from published financial records of sampled firms between 2015 and 2022.” A sample of 10 consumer goods companies listed in NGX (Nigerian Exchange Group) were used. The data gathered was analyzed using ordinary least square regression technique via E-views version 9. Findings revealed that “account receivable ratio and sales growth ratio had a strong, positive and significant relationship with net profit margin of listed consumer goods companies in Nigeria. It was recommended that the Management of consumer goods companies” should adopt policies that would favour appropriate effective receivables management.