‘‘Factores que inciden en la valuación financiera en las cooperativas de ahorro y crédito del segmento 1 de la cuidad de Cuenca 2020-2022’’

Abstract

This research aims to analyze the factors that affect financial valuation in the savings and credit cooperatives of the Cuenca 2020-2022 segment 1, using the PEARLS method that includes components such as Protection, Effective financial structure, Asset quality, Rates of return and costs, Liquidity, and Signs of growth. Using the indicators above, it will be possible to assess the cooperatives and obtain data about their financial situation, as well as to evaluate the effectiveness of their management in future years. The findings indicate that the analyzed cooperatives show good financial management since all indicators display optimal percentages, except for net loan portfolio participation and current liquidity, which reflect high default rates. It is concluded that the savings and credit cooperatives of segment 1 of Cuenca have an outstanding administrative culture since several indicators stand out, such as Protection of overdue portfolio, solvency, and financial cost of saving on demand, overdue portfolio indicator, and lastly, loan growth.