Working capital management is a business process that helps companies make effective use of their current assets and optimize cash flow. It’s oriented around ensuring short-term financial obligations and expenses can be met, while also contributing towards longer-term business objectives. The goal of working capital management is to maximize operational efficiency. n countries where price fluctuations are high, bank loans affect the working capital management of companies. The purpose of this research is to test the possibility of the relationship between changes in bank facilities and working capital management of listed and over-the-counter companies. In this research, the relationship between bank facilities and cash holdings, accounts receivable, inventories, accounts payable and advances in 205 listed and non-listed companies with regression analysis based on panel data in a 5-year period from 1397 to 1401 became. The findings showed that there is a significant relationship between the amount of bank facilities and the amount of cash, accounts receivable, inventories, accounts payable and advances in listed and over-the-counter companies. In inflationary conditions, receiving bank facilities has an effect on the financial variables of companies and their management.