The study looked at how the way banks use money affects how well they do in Nigeria. They used data from 10 banks over 10 years. They found that having too much debt compared to equity can hurt a bank's profits. Short-term and long-term debt can lower profits but increase how much money shareholders make. Having enough cash on hand can help banks make more money. Having lots of assets that can be sold quickly can also help profits. Bigger banks tend to make more money. The study suggests that banks should balance their debt and equity carefully to make the most profit. They should also invest extra money wisely to make more profit.