This research investigates about the association between organization capital and firm life cycle. This research classifies the firms' life cycle stage from the operating, financing and investing cash flow Organization capital is measured using selling, general and administrative expenses (SGA) divided with sum of average growth of SGA in Indonesia with depreciation rate of organization capital The data used to conduct this research is taken from Indonesian Stock Exchange (BEL), with 10 years duration from 2006 until 2017 The research result shows that in firms in Indonesia, there is no significant relation between investment in organization capital and a firm's position in the life cycle.