FINANCIAL STABILITY RATIO ANALYSIS OF UDON THANI RAJABHAT UNIVERSITY SAVINGS AND CREDIT COOPERTIVE LIMITED.

Abstract

The purpose of this research was to study financial stability ratios of Udonthani Rajabhat University savings cooperative limited according to the savings cooperative financial stability standard. This research was a qualitative research using a case study. The research tool was Udonthani Rajabhat University savings cooperative limited financial statements during 2016 – 2020. The data was analyzed and compared with the savings cooperative financial stability standard ratios and also analyzed by time series comparison during 2016 – 2020 The research results showed that Udonthani Rajabhat university savings cooperative limited financial stability ratios were ranging from high quality above the acceptable level (C+) to good quality (B). Financial ratios in terms of financial structure were ranging from need significant effort to improve (D) to acceptable level (C). However, when analyzed by time series during 2016 – 2020, it was found that the ratios were in an improving trend. Financial ratios in terms of liquidity were above expectation (A+) and likely to be stable. Financial ratios in terms of efficiency were ranging from good (B) to excellence (A) but were in a downward trend. Financial ratios in terms of asset quality and risk protection were above expectation (A+) and likely to be stable. According to the research results, suggestions were: The savings cooperative limited should increase the legal reserve to total asset ratios, encourage its member to deposit more and deposit cash with bank for further investment namely bond, equity or lending to other organizations however, risks and laws should be also considered.