The article examines the relationship between how much money banks have on hand (liquidity) and how profitable they are in Nigeria. They looked at 15 banks and found that for some banks, like Guaranty Trust and Zenith, there is no clear link between having more money and making more profit. But for banks like Skye and First Bank, having more money on hand does seem to lead to higher profits. The study suggests that the Central Bank of Nigeria should keep a close eye on banks' money levels to keep the financial sector stable.