The impact of the COVID-19 pandemic on Nepalese commercial banks' net profit and key factors like interest income and operating income was studied. The research found a strong positive connection between these factors and net profit. COVID-19 negatively affected banks' profits in both the short and long term. Surprisingly, total operating income had a long-term negative impact on net profit, and net interest income had a short-term negative impact. To improve profits, unnecessary expenses should be reduced, and the importance of e-banking should be emphasized.