The study looked at how efficient different types of banks in Bangladesh are in terms of cost and profit. They used accounting ratios and a method called stochastic frontier analysis. The results showed that traditional private banks are more efficient than Islamic and state-owned banks in both cost and profit. Overall, the commercial banks in Bangladesh are not very cost inefficient, with a cost efficiency level of 91.4 percent. However, around one-fourth of bank profits are lost due to inefficiency.