The mixing loss in S-shaped duct causes the contradiction between the total pressure recovery and circumferential distortion, which confuses the design process for boundary layer ingestion (BLI) inlet. This article is aiming to present a detailed understanding of the effect of two kinds of loss resources (mixing loss and frictional loss) on the performance for various BLI inlet geometries. To achieve the above objective, a design method including three control parameters is established. With this method, a systematic investigation of control parameters on the performance of BLI inlet is carried out, which leads to the contour map for the performance of BLI inlet. Based on the map, the flow physics of BLI inlet with two kinds of losses is then analyzed. Finally, an empirical design principle is provided. The results show that the appropriate design for BLI inlet has the potential to increase the total pressure recovery or reduce the circumferential distortion.