This thesis examines the role of Intellectual Capital (IC) - specifically human, structural, and capital employed - in influencing the financial performance of third-party logistics providers, with a focus on Kuehne + Nagel and a comparative analysis involving DHL and DSV. In the context of a knowledge driven economy, where logistics firms increasingly depend on intangible assets such as expertise, innovation, and customer relationships, the study employs the Value-Added Intellectual Coefficient (VAIC) method to assess IC efficiency using eight years of financial data (2017–2024). The findings reveal that Human Capital Efficiency (HCE) is the most significant contributor to profitability, while Structural Capital Efficiency (SCE) lags across all firms. The research concludes that IC - particularly human capital - is a key driver of competitive advantage in logistics, and recommends that future research extends the time frame and sample scope, while incorporating more granular IC data to better capture intangible value creation dynamics.