This study investigates the relationship between intangible resources, specifically social capital, human capital, and reputational capital, and the non-financial performance of women-owned businesses in Rivers State, Nigeria. Using a quantitative research design, data were collected from a sample of 372 women entrepreneurs through structured questionnaires. Structural Equation Modeling (SEM) was employed to analyze the hypothesized relationships between the dimensions of intangible resources and three key measures of non-financial performance: customer satisfaction, operational efficiency, and social impact. The results reveal that social capital and human capital exhibit significant positive relationships with all three performance measures, whereas reputational capital shows a significant relationship with customer satisfaction and social impact but a weaker association with operational efficiency. These findings highlight the critical role that intangible assets play in enhancing the competitiveness and sustainability of women-owned businesses within emerging market contexts. The study recommends that business owners and policymakers should prioritize the development of social networks, skills, and reputation management to foster growth and resilience in women-led enterprises. This research fills a notable gap in the literature by providing empirical evidence on intangible resource-performance linkages in the underexplored setting of Rivers State, thereby offering valuable insights for future research and business practice.

Keywords: Intangible resources, social capital, human capital, reputational capital, operational performance, women-owned businesses, Rivers State, structural equation modeling.