Comparative Study of Financial Performance of Danphe and Siddhivinayak Saving and Credit Cooperatives in Kaski, Nepal

This study compares the financial performance of two saving and credit cooperatives, Danphe and Siddhivinayak, located in Pokhara Metropolitan. The objective is to analyze their financial performance over five fiscal years, using key financial ratios. The study consists of comprehensive methodology that involves descriptive analysis, financial ratio analysis, include earnings per share, return on investment, return on assets, return on equity, current ratio, and the ratio of debt to equity, and earnings per share. Quantitative method was used to conduct this study. Kaski district has 370 savings and credit cooperatives. However, Danphe and Siddhivinayak were selected through convenience sampling. The study also investigates factors influencing deposit collection, including membership growth, trust in cooperative management, product variety, and local economic conditions. The findings demonstrate that SACCOs make a significant contribution to enhancing financial access and promoting community development. Danphe performed better, with the highest return on equity of 17.81%, return on investment 44%, return on assets of 29.95%, and higher earnings per share, but DEP is not good for either of them. Both cooperatives maintained current ratios above the standard 2:1, reflecting strong liquidity.