The banking system, as the main channel of financing in the economy, plays a decisive role in the optimal allocation of resources and investment; therefore, examining the factors affecting its profitability resilience is of great importance. This study investigates the role of governance quality on the profitability resilience of Iranian banks using a Quantile Regression approach. The statistical population includes 20 active banks from 2011 to 2023. In this study, a composite governance quality index was designed using four main components: cost efficiency, non-interest income, asset quality, and resource allocation efficiency. The results from estimating the model across different quantiles revealed that the relationship between governance quality and profitability resilience follows a non-linear pattern, where the effect of governance quality was positive and significant only at the 75th quantile. Furthermore, non-performing loans were identified as the most influential variable on profitability across all quantiles. Finally, a policy recommendation based on "developing differentiated governance guidelines according to banks' performance levels" is proposed. This would allow high-profitability banks to enhance their resilience by strengthening governance mechanisms, while banks with weaker performance should focus on credit risk management.