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ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14

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Paper Title: A Study of Financial Performance and Non-Performing Assets of The Quepem Urban Multipurpose Co-Operative Society Ltd.
Authors Name: Alisha Gaokar
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IJRTI_213639
Published Paper Id: IJRTI2606116
Published In: Volume 11 Issue 6, June-2026
DOI:
Abstract: The present study examines the financial performance and NPA management of The Quepem Urban Multipurpose Co-operative Society Ltd., Goa, for the period from 2020–21 to 2024 25. The study is based on secondary data collected from the annual reports and financial statements of the society. Various financial indicators such as paid-up share capital, reserves and surplus, deposits, loans and advances, working capital, productivity, net profit, and Non Performing Assets (NPAs) were analysed using descriptive and comparative techniques. The findings reveal a steady growth in membership, share capital, reserves, deposits, and working capital, indicating expansion in operations and increasing confidence among members. Although net profit showed fluctuations during the study period, the overall financial position of the society remained satisfactory. The analysis of Gross NPA, Provision for NPA, and Net NPA indicates that asset quality improved in the later years, supported by effective recovery measures and prudent credit risk management. The decline in Gross and Net NPA ratios by 2024–25 reflects enhanced financial discipline and stronger asset management practices. The study concludes that the society has maintained sound financial health and operational efficiency through effective financial management and NPA control, thereby ensuring sustainable growth and long-term stability.
Keywords: Financial Performance, Non-Performing Assets (NPAs), Cooperative Society, Asset Quality, Deposits, Loans and Advances, Financial Stability.
Cite Article: "A Study of Financial Performance and Non-Performing Assets of The Quepem Urban Multipurpose Co-Operative Society Ltd. ", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 6, page no.b86-b97, June-2026, Available :http://www.ijrti.org/papers/IJRTI2606116.pdf
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ISSN: 2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID: IJRTI2606116
Registration ID:213639
Published In: Volume 11 Issue 6, June-2026
DOI (Digital Object Identifier):
Page No: b86-b97
Country: south goa, Goa, India
Research Area: Commerce
Publisher : IJ Publication
Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2606116
Published Paper PDF: https://www.ijrti.org/papers/IJRTI2606116
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED, Journal Starting Year (ESTD) : 2016

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