Previous studies suggest that the size of capital, size of deposits, size and composition of banks' credit portfolio, interest rate policy interest, risk exposure, quality of management, labor productivity, Bank size, age, ownership, concentration and structural affiliation, among others, influence bank profitability. The level of profitability achieved would depend on the variation of its determinants over time. The determinants of profitability are empirically well explored, although the definition of profitability varies between studies. Regardless of profitability measures, most banking studies have noted that capital ratio, loan loss provisions and expense control are important factors in achieving high profitability (Adeusi, Kolapo and Aluko).,