When a bank's balance sheet has a high quantity of nonperforming assets (NPAs), it can harm its overall financial health because it reduces its profitability and threatens its solvency. In order to better manage their nonperforming assets (NPAs), banks may take a variety of steps, such as renegotiating the terms of the loan, selling the underlying asset, or commencing legal action against the borrower. In addition, the national central bank of a country may issue directives and regulations concerning the categorization and administration of nonperforming assets held by banks. In the present research information of NPA is obtained for Andhra Bank and Corporation Bank. Information about NPA is obtained for seven quarters, from June 2018 to December 2019. Gross NPA and Net NPA are both considered for the comparative study. The study is based on secondary data. SPSS software is used for the analysis of data. Desriptive and inferential statistics are used for the analysis of data.