Al-Hikmah University Journal

The performance of Deposit Money Banks (DMBs) in Nigeria is determined by many variables. Among the variables is financial statement or report of the banks which enable many users to make decision about the banks. This paper examined the impact of financial statement analysis on banks’ performance of selected banks in Ilorin, Kwara State, Nigeria. Quantitative methods were utilized in the gathering and analyzing data. 86questionnaires were drawn from four (4) Deposit Money Banks in Ilorin Metropolis. The banks’ managers and senior staff were the selected participants.  Regression analysis was the statistical tool used to test for the hypotheses of the study. The study revealed that there is positive impact on the performance of Deposit Money Banks and financial statement at 5% level of significant. Therefore, it was concluded that Financial Statement analysis have positive and significant relationship with bank performance. It is recommended that Deposit Money Banks (DMBs) should continuously prepare their financial statement.