Profitability is one of the factors to assess the good and bad of a company's performance. If the company has excess working capital, it will cause a lot of funds to be idle, so that it can minimize profitability. Whereas if there is a lack of working capital, it will hamper the company's operational activities. With the management of good inventory turnover, and increased sales, the company can increase profits.Low capital turnover means the company is having excess working capital. This might be due to the low turnover of merchandise inventory or trade accounts receivable or it could be because of the large cash balance. Conversely the high working capital turnover may be due to the high turnover of merchandise inventory or trade accounts receivable or it could be because of too little cash balance. The higher the level of inventory turnover, the more likely the company is likely to make a profit. The research is conducted at Foods and Beverages Companies 2013-2017, was conducted to examine the effect of working capital turn over and inventory turnover towards profitability. In the research, the result was working capital turnover which has a negative significant effect on the profitability and inventory turnover has not a significant effect on the profitability in the Foods and Beverages Companies 2013-2017. The adjusted value of R2 is 0.164. This shows that 16,4% of the variable variants of the Profitability can be explained by variations in the variables working capital turnover and inventory turnover while the remainder of (100% - 16,4% = 84,6%) is a variation of other variables not explained in this study.