The real challenge for organizations in knowledge intensive free market economy is not to employ more intellectual capital, but to enhance its value creation efficiency through better utilization of its components i.e. Human Capital, Structural Capital and Relational Capital to achieve maximum financial performance. The study explores the relationship between Intellectual Capital efficiency using Value Added Intellectual Coefficient (VAIC) methodology and profitability of a firm by applying multiple regression techniques. Findings show that financial performance of an organization can be...