The financial performance of any company shows how that company uses its assets and business methods to generate income. In the short term, the amount and composition of working capital can affect the company's financial flexibility. As a result, despite the economic policy uncertainty, both working capital and financial performance are affected by certain conditions. The aim of the current research is to determine the relationship between net operating working capital and financial performance, emphasizing the uncertainty of economic policy. The current research is applied research in terms of its purpose. The statistical population is the companies admitted to the Tehran Stock Exchange and 130 companies have been included in the statistical sample with the purposeful sampling method. The time period of the research is from 2014 to 2021. Financial performance has been measured using two criteria, the rate of return on assets and the rate of return on equity. Net operating working capital is also obtained from the model of Nihat Aktas et al. (2015), from the ratio of net operating working capital to sales. The uncertainty of economic policy is estimated through the Jaramillo and Suncock (2007) model. Regression analysis has been used to test the hypotheses. The results show that there is a relationship between net operating working capital and financial performance (rate of return on assets). While there is no significant relationship between net operating working capital and financial performance (return on equity). Uncertainty of economic policy does not have a significant effect on the relationship between net operating working capital and financial performance (rate of return on assets).