The human “genius" has been recognized as a vehicle for certain valuable capabilities and as the critical enabler of transforming (production) processes. In this context the performance of economic entities has been a research matter even in the ancient world . But it has not been considered so far as such a “vital thesaurus capitalizator”. This happened recently in the promising field of Intellectual Capital (IC) and its related philosophy of Knowledge Management (KM). Although some interesting and realistic contributions to the “intellectual” matter have been already presented through researchers round the globe the rT' \ Λ related research status quo is still in its “infancy age”. Following the VAIC method of A. Pulic the present study analyzes the data of Greek listed corporates for the period 1994 to 2001. In this analysis the main parts of the intellectual and the physical capital (CA) of Greek listed firms are analyzed and their value added based best practice performance (BPI) discussed. Focus is put on disclosed balance sheet and profit / loss account information (interim reports), which helps to explain the actual status of human (HC) and physical (CA) capital and its predictive impact on the “intellectual” added value (VA) based best practice performance situation. The investigation confirms the existence of added value based performance differences among the various firms - due to their potential of intellectual and physical capital and due to their relationship to some groups or constructs.