The concept of intellectual capital has gained a lot of popularity over the last 15 years, and scholars are currently engaged in an ongoing debate on how intangible assets help create corporate value. The study looked at how Nigerian quoted deposit money banks' financial performance was impacted by their intellectual capital. The study's goal is to evaluate how human capital affects the return on assets of Nigerian quoted deposit money institutions. The study used an ex-post facto research methodology, and the population consisted of all nine (9) deposit money banks listed on the Nigerian Exchange Group as of December 31, 2024. The sample size was determined using the census sampling technique. The nine (9) deposit money banks' annual reports and accounts provided the data that was used. The seven-year period from 2018 to 2024 was covered by the data. Using STATA 13.0 software, the study employed both descriptive and inferential statistics as analysis methods. According to the study, physical capital (PC) significantly increases the return on assets of Nigerian deposit money banks, while human capital (HC) has a negligible positive impact. Structure capital (SC) also has a negligible positive impact on return on assets. According to the study, Nigerian deposit money banks should focus more on the physical asset side of intellectual capital rather than just on numerical evaluation and improvement. They should also implement policies that will enhance and improve their human skill and competence in the area of training and development.