The study looked at how Nigerian consumer goods manufacturing companies' performance was impacted by their intellectual capital (IC). Purposive sampling was employed to obtain a sample size of 17 companies. The financial statements of selected companies that manufacture consumer items were evaluated for a period of nine years, from 2013 to 2021. To analyze the data, multiple regression was utilized. According to the results, human capital, structural capital, and relational capital all significantly and positively affect the financial performance of Nigerian consumer goods manufacturing companies. Therefore, it is recommended that to improve financial performance, both private and public businesses should invest in intellectual capital. Also, manufacturing companies in Nigeria should invest more in human capital development in the areas of education, training, and health in order to enhance the intellectual capacity of the labour force, which in turn will impact favourably on firms' performance.
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