This study aims at investigating the performance of the commercial banks of Bangladesh with and without Covid-19 pandemic situation. For accomplishing this objective, this study collects panel data from annual reports of 26 commercial banks of Bangladesh considering period from 2010 to 2020 where only four banks are stated owned and the rest are private ownership. This study uses random effect model for statistical analysis by using STATA. Findings show that interest coverage ratio and inflation rate have significant positive (p<0.01) effect on the performance of commercial banks with and without Covid-19 periods whereas GDP has significant negative (p<0.01) influence on the performance of commercial banks in Bangladesh. This study also recommends that these factors should be managed with favorable policies which will improve the financial strength, profitability as well as the overall performance of the commercial banks in Bangladesh.

Keywords : Commercial Bank, Covid-19, Random Effect Model, Interest Coverage Ratio, Inflation Rate