Non-Performing Assets (NPAs) are a central indicator of bank asset quality because they represent advances that no longer generate scheduled interest or principal. This article compares the Gross NPA and Net NPA ratios of five public sector banks—State Bank of India, Bank of Baroda, Canara Bank, Union Bank of India and Punjab National Bank—and five private sector banks—HDFC Bank, ICICI Bank, Axis Bank, Kotak Mahindra Bank and IndusInd Bank—over FY2020–21 to FY2025–26. The study uses secondary data from audited annual reports, year-end financial results, investor presentations and Reserve Bank of India publications. Simple averages are used only as descriptive sector indicators; they are not weighted by advances. The results show substantial improvement in public-sector asset quality through the period, while private banks maintained lower and more stable NPA ratios overall. The findings of the study reveal that public sector banks recorded higher Gross NPA and Net NPA ratios than private sector banks during the study period. However, both sectors showed a significant decline in NPAs over the years, indicating improvements in loan recovery, credit appraisal systems, and risk management practices. Private sector banks consistently maintained lower NPA levels, reflecting better asset quality and operational efficiency.The research is descriptive and comparative in nature and is based entirely on secondary data collected from annual reports of banks, Reserve Bank of India (RBI) publications, research journals, books, and official websites. Gross NPA and Net NPA ratios were used as the primary indicators for evaluating and comparing the asset quality of the selected banks. The study concludes that effective management of NPAs is essential for ensuring the profitability, stability, and sustainable growth of banks. The overall declining trend in NPAs demonstrates the positive impact of banking reforms, improved recovery mechanisms, and stronger regulatory measures on the Indian banking sector.

A. Amrutha, Dr. Ch. BVL Sudheer, "Magnetic Suspension Technology for Mass Transit Railway in Hong Kong Opportunities, Challenges, and Strategic Pathways" International Journal of Advance Research in Science, Management, Engineering and Technology, V1(2): Page(27-39) May-June 2026. ISSN: 3139-1141. www.ijarsmet.com. Published by Scientific and Academic Research Publishing.