The study looked at how intellectual capital and capital structure affect the financial performance of manufacturing companies in Indonesia. They collected data from 140 companies over a 5-year period and used a special type of regression analysis to analyze it. The results showed that having more intellectual capital can improve a company's financial performance, while having a higher capital structure can have a negative impact. This means that companies should focus on increasing their intellectual capital to stay competitive and carefully manage their capital structure to avoid financial problems.