A Performance Analysis of the Teachers of Nakhon Pathom Savings and Credit Cooperative, Limited

Abstract

This study aims to analyse the performance of the Teachers of Nakhon Pathom Savings and Credit Cooperative, Limited by comparing financial ratios and financial ratios of savings cooperatives (peer group), and to study the trend of performance of the Teachers of Nakhon Pathom Savings and Credit Cooperative, Limited during 2017 – 2021. Secondary data were collected from the annual report of the Teachers of Nakhon Pathom Savings and Credit Cooperative, Limited and the financial information from the Cooperative Auditing Department. The financial ratios, calculated based on the concept of CAMEL analysis, were used for performance comparison and trend analysis. The research results indicate that the Teachers of Nakhon Pathom Savings and Credit Cooperative, Limited has eight financial ratios at an unsatisfactory performance level, followed by seven financial ratios at a good level, two financial ratios at a very good level, and one financial ratio at a satisfactory level. Furthermore, the trend of the 14 financial ratios are at an unsatisfactory level. Two financial ratios have a very good trend, and there is only one ratio for each level, satisfactory and good level.