The economy of India is facing a massive threat and the name of that threat is non –performing loan (NPLs). The present study examines the analysis of loan assets in SCBs of India. The secondary data have been used from the year 2010 to 2019. The results reveal that the growth of NPLs has substantially enhanced. The increasing trend of sub –standard, doubtful and loss assets proved that SCBs is giving more importance of NPLs in its loan assets structure. The results of chi –square test reveal that loan assets are increasing over the periods of the study. Therefore, it needs to properly scrutinize the advances. Otherwise, it will continue increasing, erode the overall return on assets and enhanced the threat of insolvency risk. So, SCBs should be more aware while granting loan so as to escape the happening of NPLs. Hence, NPLs judges the financial health of banks and the economy. The paper is also useful to bankers and government for the future development of banking industry.

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Keywords: Standard Loan, Sub –Standard Loan, Doubtful Loan and Loss Loan.