The purpose of present study is to know the impact of non-performing assets on bank’s profitability in public and private sector bank. SBI & ICICI bank have been selected from public and private sector respectively as a sampled bank. Study is secondary data base and time duration is from 2018 to 2022. Correlation and regression has been applied to know the relationship and impact of independent variable Gross non-performing assets and Net non-performing assets on dependent variable of profitability Return on Assets. The result of analysis revealed that there is continuous growth in gross non-performing assets and net non-performing assets and decline in return on assets hence there is negative relationship between dependent and independent variable.
