The banking system, as the main pillar of financial circulation, plays a vital role in optimal resource allocation, with its efficiency directly impacting economic growth and financial stability. This study employs a quantile regression approach using data from 20 banks listed on the Tehran Stock Exchange over the period 2011-2023 to analyze the relationship between resource allocation and bank profitability. Diagnostic test results confirm stationarity of variables and presence of heteroscedasticity, justifying the use of quantile regression. Findings reveal that the effect of the loan-to-deposit ratio on return on assets is positive and significant for low-profit banks, while statistically insignificant for high-profit banks. The slope equality test confirms a marginally significant difference in this variable. The asset efficiency ratio was identified as the most important determinant of profitability across all quantiles, and non-performing loans exhibited a stronger negative impact on low-profit banks, consistent with Stiglitz and Weiss's credit rationing theory (1981). Liquidity growth showed a positive and significant effect only in high-profit banks. Robustness checks confirm the stability of the results. These findings underscore the necessity of designing differentiated policies to improve resource allocation efficiency in banks with varying profitability levels.