The study looked at how intellectual capital affects the performance of IT companies in Bursa Istanbul from 2004 to 2015. They used a method called Value Added Intellectual Coefficient (VAIC) to measure how efficiently companies use their intellectual capital. The results showed that human capital efficiency is the most important factor in creating value, especially in terms of profitability. Structural capital and capital employed were less significant in value creation. Capital employed efficiency became more important after a crisis.