The world economy is moving to a knowledge-based economy from the industrial era. Prior studies have shown that reliance on physical and financial capital is not enough for sustained improved performance. Improved performance will continue to be of interest to management of organisations and to researchers and businesses should utilise strategic resources especially intangible ones (intellectual capital) to achieve competitive advantage. The study examined the effect of intellectual capital on organisational performance of financial companies quoted in Nigeria. The study adopted ex-post facto research design. The population was 53 financial companies listed on the Nigerian Stock Exchange (NSE) in 2019, from which 35 were purposively selected. The audited financial statements from 2010 to 2019 validated by the external auditors' report were the data source. Descriptive and inferential statistics using regression analyses were employed. The Value-Added Intellectual Coefficient (VAIC) was used to measure intellectual capital (IC) and organizational performance had five measures of return of assets (ROA), return on equity (ROE), Leverage (Lev), Assets Turnover (ATO), and Market to Book Ratio (MB ratio). The study concluded that intellectual capital impacts positively on organizational performance, but firm size do not play a significant role. The study recommended that financial institutions should develop competencies by replacing the less-qualified performers, assist employees learn new management and technical skills through regular training and mentoring. Management should devise ways to improve employee's competence in technical and information technology, in customer relation, suppliers' management, projecting bank's image, and a positive organizational culture to improve their intellectual capital stock.

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