This study examines the association between supply chain capabilities and firm-level Financial performance among Tadawul-listed manufacturing firms in Saudi Arabia. Drawing on the Resource-Based View and Dynamic Capabilities Theory, the study focuses on five capability dimensions: supply chain integration, complexity management, strategic alignment, IT-enabled process capability, and operational innovation. Firm-level capability measures were derived from survey data collected during 2024-2025 and linked to audited financial indicators, namely return on assets (ROA), return on equity (ROE), and return on sales (ROS), for the period 2020-2025. To address model saturation in annual regressions and improve statistical efficiency, the revised analysis employs pooled panel regression on firm-year observations, with specification choice guided by fixed-effects and random-effects testing and inference based on robust standard errors. The analysis places primary interpretive weight on the 2024-2025 period, where temporal alignment between capability measurement and financial outcomes is strongest, while earlier years are treated as retrospective association checks. The revised framework provides more credible evidence on how digital and innovation-oriented supply chain capabilities relate to audited financial performance in an emerging market context.