The research examined Nigerian deposit money institutions’ non-performing loan performance. The study utilised secondary data from five Nigerian non-bank financial firms. From 2020 to 2025, the research will last six years. This research uses panel regression analysis using ordinary least squares, pooled regression, fixed effects, random effects, and the Hausman test to find the best effects. In this research, ROA was the dependent variable while nonperforming loans, lending, and inflation were the independent factors. According to the study, non-performing loans slightly boost return on assets, while lending rates and inflation somewhat lower it for firms. The research found that non-performing loans little impair Nigerian banks’ profits. 

Keyword: Non-performing loans, Financial performance, Lending rate, Inflation, Banks.