President Tinubu's first three years produced structural macroeconomic reforms — fuel subsidy removal, naira float, and four landmark tax overhaul bills — that multilateral institutions credit as necessary corrections. The four graded axes score a composite of 37/100, which sits in the low-D range. However, the holistic assessment weights the scale of lived harm above that composite: headline inflation peaked at 34.8 percent, the poverty rate rose from 56 percent to 63 percent pushing roughly 140 million Nigerians into poverty, pump fuel prices surged more than 420 percent in 18 months, and over 10,217 people were killed in security attacks across seven states in his first two years. An Integrity axis rating of F — driven by three consecutive years without a public asset declaration despite repeated SERAP and IMF requests, compounded by OCCRP recognition and unresolved high-value allegations — further anchors the downward assessment. When catastrophic human outcomes of this magnitude and a sustained pattern of transparency failures are weighed alongside macro reform credit, the holistic overall falls in the failing range.