Against the backdrop of producing empirical evidence that supports a rewarding return on investments in cyber security efficacy, this study investigated the degree of influence cyber security efficacy exerts on financial performance using primary source for data collectio. Fintech companies in Nigeria were taken as the study population. Cyber security efficacy was operationalized in terms of access restriction capacity (ARC), attack resistance capacity (ATC) and self-preservation capacity (SPC), while return on asset (ROA) was used as proxies of financial performance. Top management support was utilized as the contextual factor in relating cyber security efficacy to financial performance. Multiple linear regression technique was used as the principal too of statistical analysis while Pearson’s Product Moment Correlation was used in supporting role. On the final analysis, it was found that analysis produced evidence that access restrictions capacity of digital products of Fintech companies in Nigeria significantly exerts positive influence on their return on assets. Also, analysis showed that attack resistance capacity of digital products of Fintech companies in Nigeria exerts significant positive influence on their return on assets. It was also found that self-preservation capacity of digital products of Fintech companies in Nigeria exerts significant positive influence on their return on assets. Lastly, it was found that top management support level at Fintech companies in Nigeria significantly moderates the degree of relationship between their cyber security efficacy and return on assets. It is therefore concluded that if the full potentials of online payments, e- commerce and other digital product markets have to be realised, then it is incumbent on Fintech companies to make significant amount of investments that have direct bearing on the efficacy of cyber security. Based on the results and conclusions, we recommend that Fintech companies should improve on the use of multiple layer system of user ID authentication that includes bio-metric means, among others.