International Journal on Science and Technology

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Volume 16 Issue 4
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A Study on Financial Performance Analysis with Special Reference to Palayam Primary Agricultural Co-operative Credit Society Ltd.

Author(s) Ms. P. Bhoomika, Dr. S. Pougajendy
Country India
Abstract The study evaluates the financial performance of the Palayam Primary Agricultural Co-operative Credit Society Ltd. (PACCS), Palayam, over 2019–2024 using ratio and trend analysis. Liquidity is examined through current, quick, and cash ratios; profitability through net profit margin, return on assets (ROA), and return on capital employed (ROCE); solvency through debt-to-equity, debt ratio, and equity ratio; and short-term capacity through working capital. Secondary data were sourced from audited financial statements. Results indicate a consistently strong liquidity position (current ratio >2), steadily rising profitability margins, and low reliance on external debt, reflected in favorable solvency indicators. Working capital grew year-on-year, supporting uninterrupted operations and member-credit delivery. Trend analysis confirms sustained asset growth and improved earnings capacity. The paper concludes with practical recommendations to strengthen immediate liquidity, diversify income, and leverage digital processes for monitoring and recovery. The findings contribute evidence on the financial health and sustainability pathways of rural cooperative credit institutions.
Keywords Financial Performance, Liquidity, Profitability, Solvency, Working Capital, Cooperative Credit Society
Field Business Administration
Published In Volume 16, Issue 4, October-December 2025
Published On 2025-11-02
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