A key global concern that relates to Intellectual Capital and Financial Performance of Listed Manufacturing Companies is that the measurement and disclosure models relating to intellectual capital are not standardized in various international markets. This paper has looked at the influence of intellectual capital on financial performance of publicly traded manufacturing firms in Nigeria. In particular, it examined the impact of structural capital, human capital and capital used on financial performance of these firms. The research utilized ex-post facto research design, which made it possible to analyze secondary financial data in detail. The subject of the research included thirty-three (33) listed manufacturing firms in Nigeria that were selected to include both industrial and consumer goods firms, as of December 31, 2024, listed on the Nigerian Exchange Group (NGX). Descriptive statistics and Random-effects Generalized Least Squares (GLS) regression were applied to analyze data. Results showed that both the components of intellectual capital are not statistically significant predictors of financial performance at a significant level, as the value of the Wald chi-square was insignificant. The regression results showed poor explanatory ability with a negligible contribution to financial performance variance. The findings imply that firm-specific heterogeneity, as opposed to intellectual capital revaluations across time, are the significant sources of financial performance variation. Though the intellectual capital has theoretical significance, its output as far as the financial performance of the Nigerian manufacturing sector is concerned, seems minimal. The research advocates that manufacturing firms ought to do a better job of recognizing and reporting on the components of intellectual capital; and policymakers need to come up with uniform reporting regimes to enhance financial transparency, comparability and strategic thinking in emerging markets.