Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5, 2291-2302 2025 Publisher: Learning Gate DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate © 2025 by the authors; licensee Learning Gate History: Received: 26 February 2025; Revised: 30 April 2025; Accepted: 5 May 2025; Published: 22 May 2025 * Correspondence: ernest.chukwuka@unidel.edu.ng Strategic role of financial intelligence in sustainable business growth and profitability: An entrepreneurial perspective Ugbah Andrew Azuka1, EYIDE Michael Ugeoritsete2, CHUKWUKA, Ernest Jebolise3*, Prevail Orhumurigho Onebi4, Egbule A.C Solomon5 1,2,4Department of Accounting and Finance, University of Delta, Agbor, Delta State, United States. 3,5Department of Entrepreneurship and Business Innovation, University of Delta, Agbor, Delta State, United States; ernest.chukwuka@unidel.edu.ng (C.E.J.). Abstract: This study is an empirical investigation into the role of financial intelligence on sustainable business growth and profitability. Finance is the life of every business and if intelligence is not applied in the management of business finance, it will lead to the pack-up of many start-ups. The study seeks to ascertain the exact role played by financial intelligence in sustainable business growth and profitability. The Study adopted a cross sectional survey research design in studying some Manufacturing Firms in Delta State which were accessible as population of study. This study empirically proved that there is a significant connection between Financial Intelligence and Sustainable Business Growth as well as a very significant connection between financial intelligence and profitability of Manufacturing firms studied and all businesses from the study reviews. These findings indicate that financial intelligence is a necessary skill or ability for manufacturing firms to be profitable and for businesses to grow sustainably. This study concludes empirically by demonstrating that financial intelligence is crucial for all entrepreneurs and business executives to have because it equips them with the knowledge and skills necessary to manage financial risks, make prudent financial decisions, and ensure long-term profitability. As the digital era advances, the importance of financial intelligence will only increase. This study also empirically proved that any start-up without financial intelligence will soon pack-up. Keywords: Financial intelligence, Financial literacy, Manufacturing firms, Profitability, Sustainable business growth. 1. Introduction In this age of intense competition, a company's ability to succeed is not based on how creative its goods are or how powerful its social media presence appears to be. A straightforward ability known as financial intelligence (FI) is the key to any successful company. Leaders use it to make decisions that promote long-term growth, effectively utilize resources, and negotiate ambiguity. Financial literacy is a critical skill for entrepreneurs [1]. Your ability to manage your finances effectively will determine how successful your firm is. Having the knowledge and skills required to make prudent financial decisions is referred to as being financially literate. It involves understanding financial concepts such as budgeting, financial planning, and investment [2]. African business owners have unique challenges while managing their capital. Access to financing is hampered by numerous obstacles, and the state of the economy may be fragile. Financial intelligence can help African entrepreneurs overcome these challenges and expand their businesses. For entrepreneurs to attain sustainability and profitability, financial intelligence is essential. It entails comprehending and analyzing financial facts, coming to wise conclusions, and using this information to plan strategically [3]. This covers cash flow optimization, risk management, budgeting, and growth opportunity identification, all of which support a company's long-term viability and financial stability. Business leaders may maintain operational health, prevent liquidity crises, and make 2292 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate accurate forecasts with the help of financial intelligence. Risk Awareness: From shifting markets to regulatory changes, every firm must be aware of its financial risks. According to Chukwuka and Boi [3] the five intelligences that go into entrepreneurship and ensure success for business owners are financial intelligence, competitive intelligence, emotional intelligence, social intelligence, and spiritual intelligence. Company managers may be able to execute at a high level with the use of this entrepreneurial intelligence. Financial intelligence is the main subject of this study since, according to the researchers; it can manage the money of MSME players to guarantee that their assets grow and that they eventually achieve financial independence. Since the money has taken care of itself, this type of entrepreneur no longer needs to put in a lot of effort or exercise critical thought in order to generate revenue [1]. An organization's growth and sustainability are influenced by a multitude of elements in the large and rapidly changing world of business. Financial intelligence is one of the most important and frequently underutilized of these. A deeper comprehension and application of financial intelligence may hold the key to sustained success, if you've ever wondered why your company isn't expanding as you had hoped or what the secret is. Sustainable business growth on the other hand describes creating a long-lasting enterprise by striking a balance between financial success and beneficial effects on the environment and society. It's about building a long-lasting, moral business that benefits the organization and the community at large, not just about making quick money. 1.1. Justification for this Study The growth of Nigeria's economy is aided by the sustainable business growth and profitability of Micro small and medium-sized businesses, but when an entrepreneur lacks financial intelligence, it does not only hurt the business to the point of collapse but also the country's overall economic progress. Current research has proved that financial intelligence propels an organization toward entrepreneurial success. In Nigeria today, many businesses collapse or fail within the first ten years of start-up and research has proved that the business failure is as a result of lack of financial intelligence of the entrepreneur and business executives in handling financial risks as well as business and financial decisions. Issues of business finance are a very serious issue because finance is the life of every business. This is why every start-up without financial intelligence will soon pack-up. This aforementioned situation or problems has made this study imperative or in high demand in solving this major sustainable business growth problems. 1.2. Objectives of the Study The main objective of this research paper is to: 1. ascertain the major role of financial intelligence in sustainable business growth and profitability. 2. establish the exact nature of connection between Financial Intelligence and Sustainable Business Growth and profitability. 2. Literature Review 2.1. Conceptualizing Financial Intelligence The term "financial intelligence" (FI) describes the capacity to comprehend and analyze financial data, pinpoint important indicators that affect profitability, and use this information to for strategic decisions making. It involves more than just reading a balance sheet; it also entails comprehending how financial decisions impact cash flow, sustainability, and business outcomes Chukwuka and Boi [3]. Wulansari and Yuhertian [4] argues that financial intelligence, also referred to as financial quotient, or FQ, is a standard or metric of intelligence that is used to evaluate a person's ability to create and manage wealth, manage assets and money so that their value can increase as quickly as possible, and preserve these assets. 2293 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate Lagerwaard and de Goede [5] believe that financial intelligence is the self-assurance and capacity to take initiative, be proactive, and invest money wisely in order to optimize a healthy return on investment. Money either expands or restricts people's options. A methodical approach to learning about basic money management and gaining the skills one needs to handle money responsibly and competently is known as financial intelligence. A priceless gift to give to oneself and those you care about is the understanding that financial competence equates to life and survival skills [6]. Financial literacy, financial transparency, financial analytic decision-making, and financial capability were the metrics used in this study to gauge financial intelligence. As the name implies, financial intelligence is intelligence with a focus on finances. Financial intelligence includes the information and abilities needed to make wise financial management decisions. Understanding balance sheet statistics is only one aspect of it; another is figuring out what they signify for your company and how they might inform your strategy [1]. Three essential elements make up financial intelligence. The first is financial literacy, which is the comprehension of fundamental financial ideas like ROI, cash flow, profit, and revenue. The second element is the financial mindset, which is the capacity to consider money strategically, recognize the time value of money, and comprehend how risk and reward interact. The third, and no less significant, is financial conduct. This is about making good financial decisions and displaying responsible practices that positively impact the bottom line. Together, these three elements form the potent instrument known as financial intelligence [6]. It focuses on marketing, finance, law, accounting, and investing. The role of the Chief Financial Officer is not the only one involved. Employees at all levels actually make better, more coordinated decisions when they are aware of how their activities affect the bottom line. The distinguishing factor of high-performing companies is their organizational-wide financial literacy. Gaining financial intelligence is similar to learning the numerical language of the business world, which makes it possible to comprehend data, formulate insightful questions, and make well-informed decisions. It's a symphony of numbers, with each note offering fresh insight into the direction of your business and assisting you in wisely and strategically navigating the difficulties of entrepreneurship. In the section that follows, we will thus take a closer look at this symphony. Try to start purchasing songs from them by using financial intelligence [4]. 2.2. The Relationship between Financial Intelligence and Sustainable Business Growth Financial intelligence is the compass that steers businesses toward sustainable growth; it helps leaders to interpret financial data, understand the financial implications of business decisions, plan strategically, manage risks, and ultimately drive profitability [6]. Understanding financial intelligence is one thing, but understanding its significance in business growth is quite another. Consider this startup example, which this research paper will use to illustrate the role of Financial Intelligence in Sustainable Business Growth which also is referred to as "TechVille." Despite having a fantastic product and a substantial customer base, TechVille was having trouble making a profit. Following a comprehensive financial study, the management discovered that although their revenue was high, their expenses were also high, which was reducing their profitability. Financially astute, the executives chose to adopt cost-cutting measures and found places where costs could be reduced without compromising the quality of the final product. The business began to observe a significant increase in profitability over time, proving the effectiveness of financial intelligence in propelling company expansion. TechVille's story is distinct. Businesses in the real world, ranging from start-ups to multinational conglomerates, have used financial intelligence to propel expansion and prosperity. They have been able to make strategic choices that have a major impact on their bottom line by arming themselves with financial knowledge [1]. Better Decision-Making: Financially aware executives are ready to examine the implications of decisions not just in the short term but over the long haul. Whether it’s investing in new technology, hiring talent, or entering a new market, they evaluate ROI, cost-benefit assessments, and risk mitigation, leading to more sustainable strategies. 2294 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate Cash Flow Management: Investing heavily in people, technology, and infrastructure up front is frequently necessary for growth. Even successful businesses might fail if their cash flow is not properly managed. Business leaders may maintain operational health, prevent liquidity crises, and make accurate forecasts with the help of financial intelligence. Risk Awareness: From shifting markets to shifting regulations, every business must be aware of its financial risks. A company with sound financial management foresees these risks, makes backup plans, and leverages data-driven insights to change course when needed. This resilience is crucial to long-term sustainability. Higher Profit Margins: Astute companies understand how to keep expenses under control without sacrificing quality. They recognize inefficiencies, bargain for better terms, and comprehend value- maximizing pricing techniques. Over time, this leads to higher margins and reinvestable capital [1]. 2.3. Sustainable Business Growth Figure 1. Sustainable Business Model key Features. Source: Feybi, et al. [7]. The term "sustainable business growth" describes creating a long-lasting enterprise by striking a balance between financial success and beneficial effects on the environment and society. It's about building a long-lasting, moral business that benefits the organization and the community at large, not just about making quick money [8]. According to Harvard Business Review [9] today's businesses work in an unpredictable climate. Geopolitical upheavals, technological development, and globalization have created a world where change is the only thing that is constant. Because of this unpredictability, which has an impact on consumer behavior, market conditions, and regulatory frameworks, firms must be flexible and forward- 2295 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate thinking. For a firm to survive and succeed, growth is essential. It helps businesses to take advantage of new opportunities, grow their market share, and strengthen their financial position. Businesses run the danger of becoming less relevant and competitive without expansion, which could result in a drop in their clientele and investor trust. Anyone who stops learning is old, whether they are twenty or eighty, as Henry Ford so eloquently put it. Anyone who continues to study remains youthful. The term "growth" has several definitions. Although it is typically linked to "increase in revenues," it can also refer to geographic expansion, product line expansion, hiring more staff, acquiring and developing new capabilities, such as the capacity to innovate, perceive and react to changes in the market and environment, act in a more socially responsible manner, and adopt better management and governance practices. The "quality" of growth is just as important as the quantity of growth. For example, the demand for "sustainable" growth in enterprises incorporates a wider viewpoint that takes environmental, social, and governance (ESG) aspects into account, and goes beyond simply raising financial indicators. Creating long-term value without depleting natural or social resources is the goal of sustainable growth, which is typified by economically viable, socially conscious, and environmentally benign methods [10]. The main factor influencing growth is the organization's culture, which is defined by its sense of purpose, the actions of its leaders, and the way decisions are made. The founder's motivation, which is typified by a hands-on approach, a strong dedication to the company, and an insurgent goal to reinvent their market for underserved or new client segments, is frequently linked to the early sources of development. In the face of scaling obstacles, this foundation promotes agility and long-term organizational growth. In order to disrupt and redefine their sector for underserved or new client segments, founders usually start with a clear, rebellious mission that goes against accepted standards. As the organization expands, this defined aim, along with a strong dedication to the enterprise and a hands-on approach, aids in preserving concentration and a feeling of purpose [8]. As the business develops, one of the main forces behind growth is the pursuit of increased productivity through flawless execution. Businesses can generate more output with the same or fewer inputs by increasing efficiency, whether through improved technology, streamlined procedures, or improved staff abilities. In addition to cutting expenses and waste and addressing resource usage and environmental concerns, this also boosts the ability to innovate and swiftly react to market demands. Essentially, better efficiency boosts profitability and competitiveness, which in turn supports the capacity for responsible and long-term growth. This growth strategy guarantees that businesses not only prosper financially but also make constructive contributions to the environment and society, which is in line with international sustainability objectives. 2.3.1. Key Drivers of Sustainable Business Growth Innovation: A number of important factors support the expansion of businesses. One of the main drivers is innovation, which includes creating new goods, services, and procedures to satisfy changing consumer wants and market conditions. To stay ahead of the curve and launch ground-breaking products that set them apart from rivals, businesses must consistently spend in research and development [8]. Market expansion: Another important factor driving growth is market expansion. Businesses can reach previously untapped markets by expanding into new demographics and geographic regions. To properly personalize services, this method necessitates a thorough grasp of local consumer behavior, regulatory contexts, and cultural quirks. A technology business might, for example, increase its footprint in developing nations where digital usage is booming in order to attract new clients and generate more income. A major factor in growth is geographic expansion, which enables businesses to access a wider range of customers and penetrate new markets. Careful preparation and implementation of this strategy are necessary, and this includes localizing goods and services, conducting market research, and adhering to regional laws. Greater sales, a more recognizable brand, and a more robust worldwide presence might result from a successful geographic expansion. Creating new products that 2296 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate are suited to various market niches and innovating within the current product lines are essential. Product modifications to suit regional demands or the introduction of brand-new items that follow trends can be part of this. To address local business practices and regulations, for instance, a software corporation may create region-specific features that would increase the appeal of its goods to clients from other countries [1]. Partnerships: Growth is also significantly influenced by strategic alliances and partnerships. Working together with other organizations, including rivals, which is now known as "coopetition," can enhance strengths, generate synergies, and lead to new growth opportunities. For instance, a biotech company and a pharmaceutical company may collaborate to better create novel therapies by combining their respective areas of expertise. Improving client satisfaction and experiences is essential for success since it encourages repeat business and loyalty. Businesses must put a high priority on customer-centric initiatives and use data analytics to learn about the preferences and actions of their customers. As a result, they are able to enhance client relationships, enhance service quality, and personalize products [3]. Exploring ecosystem economies: Companies should investigate growth via ecosystem economies in addition to these tactics. Ecosystem economies entail starting or taking part in a network of linked companies where value is created via cooperation and assistance between members. By collaborating with suppliers, partners, and even rival businesses to jointly develop goods, services, or solutions that none could produce on their own, businesses can take advantage of ecosystem opportunities. By utilizing the ecosystem's combined assets, this strategy not only increases market reach but also promotes resilience and creativity. Businesses that successfully integrate into an ecosystem can share resources, enter new markets, and spur growth in ways that may not be possible with more conventional company strategies. A thorough and coordinated strategy is needed to address these development factors. Businesses need to strike a balance between optimizing current operations and seeking out new prospects. To keep ahead of the competition, this entails making technical investments, forming reliable alliances, and consistently coming up with new ideas. Businesses can improve their competitiveness, achieve sustainable growth, and provide long-term value for stakeholders by doing this [8]. Going beyond the core: To sustain growth, the core business must be expanded. In order to do this, the business must strengthen its core strengths and expand its footprint in current markets. For instance, in order to draw in more clients, a consumer goods company may launch new product variations or enhance the caliber of its current offerings. Putting money into marketing and sales initiatives can also help the business become more dominant in its primary areas. Investigating prospects in nearby areas provides more room for expansion. Adjacencies can be discovered by using the business's current capabilities to offer complementary goods and services or break into related sectors. For example, a company that makes exercise equipment may branch out into the health and nutrition industry, providing training regimens and nutritional supplements in addition to its main product line. This improves the total value proposition to customers in addition to diversifying revenue sources [4]. 2.4. Financial Intelligence and Business Sustainability Financial intelligence is essential for attaining business sustainability as well as for spurring company expansion. In this context, sustainability refers to a company's capacity to sustain operations, profitability, and a competitive edge over an extended period of time. Businesses must balance a number of financial aspects, such as income, expenses, cash flow, and investments, in order to achieve sustainability. This is where financial intelligence comes into play [11]. Take the Netflix scenario, for example. Rivals posed a serious threat to the video streaming business when it was still a DVD rental service. However, by making significant investments in a then-emerging streaming technology, Netflix's executives demonstrated financial intelligence rather than concentrating only on short-term profitability. Because of their comprehension of long-term financial patterns and readiness to adjust to 2297 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate changing consumer preferences, Netflix has grown into a major force in the entertainment industry worldwide. 2.5. Strategies for Improving Financial Intelligence for Sustainable Business Growth The improvement of financial conduct, financial mindset, and financial literacy are all components of increasing financial intelligence. Here are a few tactics: Education and Training: Attend seminars, take finance-related courses, or even find a mentor in the field. Increasing your understanding of financial management will raise your level of financial literacy [4]. Develop a strategic mindset: Take the long view and think about how your company decisions will affect your bottom line. Making decisions that support your financial objectives might be facilitated by embracing a strategic mentality. Financially responsible behavior: Develop routines that support prudent financial management, such as timely financial reporting, expense control, and budgeting. 2.6. The Role of Financial Intelligence in Risk Management Financial intelligence is crucial for risk management, which is another crucial component of sustainable business growth. Business executives may comprehend, evaluate, and create plans to reduce financial risks with the help of financial intelligence. Apple Inc., a company renowned for its financial savvy, employs derivatives as a hedge against possible currency concerns. Since they operate internationally, fluctuations in exchange rates could have a big impact on their bottom line. Apple has ensured its financial stability by reducing these risks through the prudent use of financial instruments [1]. . 2.7. Theoretical Framework The following theories are used in the study: behavior theory, contingency theory, and due process financial literacy theory. This paper is anchored on these theoretical foundations. 2.7.1. Due- Process Financial Literacy Theory Dual process theory was introduced by Lusardi and Mitchell [12]. This study suggests that because both cognitive and intuitive processes may affect financial decisions, financial literacy may not necessarily lead to the best financial decisions. Those with strong financial literacy are more likely to think in two ways, which may influence their behavior: reasoning (system 2) and instinctive behavior (system 1) [12, 13]. Intuition is the ability to learn without using logic or deduction. Intuition-based opinions, understandings, conclusions, or beliefs cannot be backed up by reason or factual data. According to Chan and Park [14] citing Taylor [15] persons who rely on intuition tend to employ mental shortcuts while making decisions, which are typically highly influenced by their emotions. According to Glaser and Walther [13] a high degree of intuition lessens the positive influence of financial literacy on logical investment choices. As a result, making poor financial decisions is more common when intuition is used. Cognitive processes include modifying, simplifying, elaborating, storing, retrieving, and using sensory information. Chan and Park [14] define cognition as the mental operations of comprehension, computation, reasoning, problem-solving, and decision-making. High cognitive ability individuals are analytical, enjoy thinking, retain information well, and are more open to learning new things. The dual process hypothesis is relevant to our study because it suggests that people with great cognitive abilities will actively seek out information and are more likely to be convinced by relevant signals. This implies that financial literacy instruction that employs simple, intelligible methods can enhance their decision-making skills. Furthermore, by offering important information to aid in decision-making through financial education, people may be less likely to rely on intuition, which they like to do when relevant information is absent. However, the best results may not be achieved when people make judgments based solely on their intuition. 2298 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate 2.7.2. The Theory of Behavioral Finance The main proponents of this hypothesis in 1979 were Thaler and Tversky [16] explains that behavioral finance is a school of thinking that affects how employees behave psychologically when handling money and how it affects the success and survival of the organization. It has a substantial impact on cognitive biases and the particular results they have while making judgments. This basically means that persons in traditional finance are more reasonable, whereas those in behavioral finance more normal Statman [17]. Gilovich, et al. [18] believe that behavioral finance explains how and why individuals make rational or illogical decisions about borrowing, saving, investing, and spending money. According to Prosad, et al. [19] this discipline is trying to replace rational homo economics with a more realistic behavioral medium that is governed by sentiments and has a higher propensity for biased decision-making. When someone is aware of behavioral biases, they realize that some of their mistakes and choices are due to their psychology or human nature. The basis of this study is behavioral finance, which can be used to understand the motivations and strategies of the group members' borrowing and saving. This idea will be helpful in determining the psychological drivers of women's financial behavior while investing in women's organizations. This approach emphasizes the need of financial information for managing finances and improves the decision-making processes of small business managers by preventing errors. Thus, it is suitable for the research. 2.8. Empirical Framework The following related studies have been reviewed in line with this study such as: Chukwuka and Boi [3] in their study used a systematic and established exploratory survey of the literature to use a qualitative research approach. Using information from secondary sources, this study found that most entrepreneurs are not well-versed in financial reporting and that there is a failure to fully comprehend the role that financial intelligence plays in the financial management of micro, small, and medium-sized enterprises (MSMEs). Additionally, this study discovered that an organization's financial intelligence drives its performance as an entrepreneur. According to this study, because MSMEs' actors or entrepreneurs lacked financial intelligence, 70% of African businesses, or micro, small, and medium- sized enterprises (MSMEs), collapsed during the first ten years of operation. In order to understand the relationship between financial literacy and participation in the group's bank linkage program, Kuzhuvelil and Makesh [20] conducted a study. An exploratory research design was used for the study. The survey discovered significant disparities in members' and non-members' financial literacy regarding current and savings accounts, as well as simple and compound interest. The study focused on self-help groups with non-members that were connected to a bank program. Additionally, no research was done on how financial literacy affected those groups' development. The goal of the current study was to examine the women's organizations' members and how their financial literacy affected the groups' development. A study on the financial and decision-making practices of 378 working women in Bengaluru's information technology services was carried out by Sudindra and Naidu [21]. A survey research approach was used in the study. According to the study, financial behavior was positively impacted by borrowing, spending, investing, and saving. Additionally, he found that financial behavior had a favorable impact on decision-making behavior. The study came to the conclusion that people's financial literacy needed to be raised. The primary focus of the study was how financial behavior affected Indian women's decision-making. This study aimed to close the gap in the effects of financial behavior on the development of women's organizations in Kenya, which had not been done before. A study by Mudzingiri, et al. [22] examined the variables influencing university students' financial behavior in South Africa. The survey research approach was used in the study. The findings demonstrated that pupils with low levels of financial literacy were overconfident, impatient, and preferred taking chances. The current research purpose was to evaluate the impact of financial behavior on the expansion of JOYWO 2299 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate registered organizations, while the study concentrated on how students' financial behavior varies according on their level of financial literacy. Menike [23]; Usama and Yusoff [24] and Agyapong and Attram [25] all look at how financial literacy affects small and medium-sized business performance. Using multiple regression, the study discovered that financial literacy significantly and favorably affects the performance of small businesses. The study conducted by Setiyani and Ameliawati [26] aimed to determine how financial attitude affected money management. The research used a descriptive approach, and path analysis was used to examine the data. According to the study, financial attitude had a favorable impact on money management behaviour. The impact of financial attitudes on money management practices was the main focus of the study. The current study set out to determine how financial attitudes affected the expansion of JOYWO registered groups. Odebiyi, et al. [27] investigated the impact of financial attitudes on the performance of small and medium-sized businesses. The study used a descriptive survey design. The study's conclusions demonstrated a statistically significant and favorable correlation between SMEs' performance and their financial attitude. SMEs included in the Lagos business directory were the main focus. Since it hasn't been studied, the impact of financial attitudes on the development of women's groups will be investigated in this study. 2.9. Gap in the Study However, there are previous related empirical studies that have been reviewed regarding the nature of the relationships between financial literacy, financial knowledge, financial management, financial intelligence, and financial attitude and the performance of SMEs and entrepreneurial success [3, 21-25, 27]. However, the majority of these examined relevant studies did not take into account how financial intelligence affects long-term company profitability and growth. As a result, the empirical gap found in and this study is filling this gap in literature. 3. Methodology This study adopted a cross sectional survey research design in studying some Manufacturing Firms in Delta State which were accessible as population of study, however our study units include the managerial employees of the firms having that our unit of analysis is organizational and such employees are to stand in proxy for the organization. The human resource department provided the data on functional departments within the organization. Sixty (60) out of the rest managerial employees were reported from managers who were the study objects. The instrument with which data from the respondents was analyzed is the questionnaire and Spearman’s Rank order coefficient of correlation statistical tool was deployed. 2300 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate 4. Results and Discussion Table 1. Spearman’s rho correlation coefficient: A test of association between the variables. Financial Intelligence Sustainable Business Growth Profitability Spearman’s rho Financial Intelligence Correlation Coefficient 1.000 0.790** 0.883** Sig. (2-tailed) . 0.000 0.000 N 60 60 60 Sustainable Business Growth Correlation Coefficient 0.613** 1.000 0.769** Sig. (2-tailed) 0.000 . 0.000 N 60 60 60 Profitability Correlation Coefficient 0.883** 0.769** 1.000 Sig. (2-tailed) 0.000 .000 . N 60 60 60 Note: **.At the 0.05 level, the correlation is significant (2-tailed). Table 1 presents Spearman's rank order correlation run to ascertain the relationship between Financial Intelligence and Sustainable Business Growth and Manufacturing Firms Profitability as opportunities created of Manufacturing firms in Nigeria as an emerging economy as reported by sixty (60) study objects. A strong positive correlation coefficient value was reported between variables which were statistically significant (rho = .883**, p = .000 < 0.05 (alpha value) this suggests that there is significant relationship between Financial Intelligence and the criterion variable; also Sustainable Business Growth and Profitability of Manufacturing firms in Nigeria as an emerging economy reported significant values of correlation (rho = .769**, p = .000 < 0.05); accordingly. 4.1. Decision The null hypotheses stated are rejected and we state that there is significant relationship and connection between Financial Intelligence and Sustainable Business Growth and Profitability of Manufacturing firms by opportunities created in Nigeria as an emerging economy. 4.2. Discussion of Findings This study used an empirical methodology to investigate the role of Financial Intelligence in Sustainable Business Growth and Profitability in Nigeria, as well as their effectiveness as determinants. A model on the relationships between Financial Intelligence, Sustainable Business Growth and Profitability, and Manufacturing Firm Performance were developed in order to ascertain this relationship. The results showed a significant positive connection or relationship between Financial Intelligence and Sustainable Business Growth as well as between Financial Intelligence and Manufacturing Firms Profitability (rho = .883**, p = .000 < 0.05 (alpha value). The meaning of these findings is that financial intelligence is an inevitable ability or skill for sustainable business growth and Manufacturing firm’s profitability. These findings empirically proved that for businesses to grow sustainably, financial intelligence is essential for all entrepreneurs and business executives. It gives company executives the knowledge and abilities they need to control financial risks, make wise financial decisions, and guarantee long-term profitability. The significance of financial intelligence is only going to grow as the digital era progresses. This study also empirically proved that any start-up without financial intelligence will soon pack-up. 2301 Edelweiss Applied Science and Technology ISSN: 2576-8484 Vol. 9, No. 5: 2291-2302, 2025 DOI: 10.55214/25768484.v9i5.7463 © 2025 by the authors; licensee Learning Gate 4.3. Conclusion This study empirically proved that there is a significant connection between Financial Intelligence and Sustainable Business Growth as well as a very significant connection between financial intelligence and profitability of Manufacturing firms studied and all businesses from the study reviews. These findings indicate that financial intelligence is a necessary skill or ability for manufacturing firms to be profitable and for businesses to grow sustainably. This study concludes empirically by demonstrating that financial intelligence is crucial for all entrepreneurs and business executives to have because it equips them with the knowledge and skills necessary to manage financial risks, make prudent financial decisions, and ensure long-term profitability. As the digital era advances, the importance of financial intelligence will only increase. This study also empirically proved that any start-up without financial intelligence will soon pack-up. 4.4. Recommendation Based on the finding of this study, the study recommends training on financial intelligence for entrepreneurs, business executives and organizational employees for sustainable business growth and profitability. Transparency: The authors confirm that the manuscript is an honest, accurate, and transparent account of the study; that no vital features of the study have been omitted; and that any discrepancies from the study as planned have been explained. This study followed all ethical practices during writing. Copyright: © 2025 by the authors. This open-access article is distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). References [1] B. Supriyono, Financial risk management strategies in multinational corporations. Jakarta, Indonesia: Penerbit Erlangga, 2009. [2] A. Santoso, M. J. Mcphaden, and W. 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