This article examines the issue of non-performing loans (NPLs) in Bangladesh's banking sector. NPLs can harm banks' ability to make money and lend to the economy, leading to a financial crisis. When banks have high levels of NPLs, the financial system may stop functioning properly. Authorities intervene to resolve the crisis, but it requires time and resources. NPLs are a major concern for commercial banks in Bangladesh. Non-performing loans are financial assets from which banks no longer receive payments on time.