Non-performing assets (NPAs) in Indian commercial banks are a major concern, reflecting the banks' performance and credit risk. Public sector banks have better financial operations but struggle with increasing NPAs, while private sector banks have been reducing NPAs over time. Lower NPAs indicate improved credit processes, while higher NPAs impact bank profitability. The Indian banking sector faces a serious NPA problem, especially in public sector banks. To enhance bank efficiency and profitability, controlling and reducing NPAs is crucial.