Abstract
      The study addressed the issue of the analysis of simultaneous working capital and its reflection on the financial performance (analytical study), it has been studied two variables is very important in the financial thought first was the working capital in businesses is the financial performance and strategic which is linked to the achievement of the strategic objectives of the facilities, and chose to study commercial banks listed on the Iraq Stock Exchange room for the application of the study, as were selected (10) Twenty-listed commercial bank and recorded in the Iraq Stock Exchange, and adopted the study time series represented in the seven years are (2005.2006 2007, the 2008.2009, 2010.2011 ), and embodied study the problem in polemics intellectual and problems between researchers and thinkers of the level of maturity of knowledge for working capital and how important in businesses and invest Bamthleeh and how to preserve it in the face of businesses including commercial banks’ obligations owe in achieving its strategic objectives, and has to formulate a set of questions and inquiries to form the dimensions of the problem, you win this study, its importance within the intellectual and philosophical dimension being longer attempt to view and restructure the accumulation of knowledge and intellectual for by the investment and financing analysis for businesses, as well as cognitive and intellectual contributions on the financial performance of the businesses, and to achieve the objective of the study objectives were divided into four chapters I dealt with them the scientific methodology of the study and some previous studies, and the second chapter of the framework of the intellectual and theoretical study to address theses intellectual and philosophical theory about the supported variables, Chapter III of the study has been allocated to the side frame applied, as was the search in the relationship and impact between the approved changes by relying the financial analysis methods as well as some of the methods and standards of statistical to prove and test hypotheses of the study, Chapter IV of the study dealt with the conclusions and recommendations of the study, which was the most prominent findings validate the assumptions that were formulated and prove the existence of liaison relationships and the impact of capital indicators worker and indicators financial performance, which concluded that the financial performance indicators is growing in commercial banks as a result of the dynamics of the capital structure and the philosophy of the capture theory. As the main recommendations of the study are recommending the need for follow-up capital case worker in the commercial banks because of its great importance in influencing performance levels and thus the financial impact on the levels of achievement of the strategic objectives of those banks.