Abstract: Due to the fact that borrowers can utilize a variety of credit forms that are linked to lending facilities, there are several ways to establish a credit facility. A worrying issue in the banking sector, meanwhile, is that the loans are not easily recouped following financing for the borrowers. Unpaid loans, or non-performing loans (NPLs), are becoming more common and are having an impact on the financial sector. The problem of nonperforming loans (NPLs) is getting worse for banks, despite the fact that the banking industry is expanding steadily. When it comes to a country's economy, non-performing loans are the main problem. This study examines two well-known banks in Bangladesh and draws comparisons between them regarding the important matter of nonperforming loans. Commercial banking services are available in Bangladesh from both private sector institutions and the state-owned Janata Bank Limited (JBL) and Dutch Bangla Bank Limited (DBBL). Janata Bank had a nonperforming loan percentage of 12.34% ...