The study looked at how rules from the Central Bank of Nigeria affect the profits of certain banks from 2004 to 2016. They used data from financial reports and statistical bulletins. The results showed that the interest rate set by the Central Bank and the amount of money banks need to keep on hand both have a positive impact on how much money the banks make. However, only the interest rate had a positive effect on how well the banks used their assets to make money. The study suggests that the Central Bank should adjust its policies to help banks make more profit without making things too difficult for them.