It is no doubt that successful organizations tend to be those that persistently innovate, believing on new technologies and emphasizing on abilities and knowledge of their employees. Knowledge has become one of the most imperative intangible assets of financial institutions in recent years. The aspiring organizations have recognized that Intellectual Capital Efficiency is important in promoting the performance of financial institutions. This paper tests the relationship between intellectual capital and performance using a sample of 76 financial institutions from Mainland China, Hong Kong, and Taiwan over the period 2006–2016. The results show that intellectual capital efficiency has a significant and positive impact on the profitability of financial institutions, while human capital and structural capital are not significantly related to the performance of financial institutions in Taiwan and Hong Kong. The present research extends the knowledge of intellectual capital between managers, academicians, and highlights its contribution to the value creation. These results determine that the financial institutions need to emphasize on the elements of intellectual capital, to enhance the best financial performances in these countries.