FINANCIAL PERFORMANCE ANALYSIS OF

SHREE MAHILA SEWA SAVING AND CREDIT

CO-OPERATIVE SOCIETY LTD

(A Project Work Report)

BY
Yubraj Paudel
T.U. Registered Number: 7-2-1098-3-2015
4th Year Symbol Number:
Makawanpur Multiple Campus
(Finance Group)

Submitted to
The Faculty of Management
Tribhuwan University
Kathmandu
In Partial Fulfillment of the Requirements for the Degree of
BACHELOR OF BUSINESS STUDIES (BBS)

Hetauda, Makawanpur
February, 2019
REFERENCES

This data collected by the book of history of co-operatives Ltd. and related
field.
Loan Deposit

10566 30574

25484 66949

34386 80639

42764 100977
Balance sheet of Shree Mahila Milan Saving and Credit
Cooperative Ltd

Mahila Milan Saving and Credit Co-operative Ltd.

Balance Sheet
Table 9

Capital and Liabilities This year Past year

amount amount
Share capital 24,652,800 19,336,700
Reserve Fund 7,103,307.97 5,801,295.61

Deposit 116,602,808.37 83,258,485.02

Outstanding loan 13,469,077.68 24,658,631.69

Bills payable 266,057 233,274

Income Tax 567,492.07 315,910.53

Other Liabilities 2,291,755.75 1,130,636.74

Total 172,787,516.32 140,027,961.65

Assets
Cash Balance 95890.24 120128.30

Bank Balance 19,074,078.63 2067332.50

Investment on co-operative 928000 8240008.70

bank

Provision for debt 147,196,191.68 124,098,374

Creditors 605,297.47 471,208

Fixed assets 4,888,058.31 5,030,910.15

Total 172,787,516.32 140,027,961.65

Calculation of CR, QR, ROA and ROE of Mahila Milan Saving and Credit
Co-operative ltd. for the financial year 2070/2071 to 2072/73.

2070/71

Current Ratio (CR) = Current Assets (CA)

Current Liabilities (CL)

= 90972671.05
20988399.73

= 4.33:1 or 1.07 times

Quick Ratio (QR) = Quick assets (QA)

 Current Liabilities (CL)

= 90972671.05
1538456.75
= 59.13:1 or 59.13 times

Return on Equity = Net Income

Equity

= 10174496.43 X 100
12068500

= 84.30%

Return on Assets = Net Income

Total Assets

= 101714496.43 X 100
95693317.75

= 10.63%

2071/72

Current Ratio (CR) = Current Assets (CA)

Current Liabilities (CL)
 = 139556753.7
84622395.76

= 1.6492

Quick Ratio (QR) = Quick assets (QA)

Current Liabilities (CL)

= 140027961.65
1363910.74

= 102.66

Return on Equity = Net Income

Equity

= 17295600.13 X 100
19336700

= 89.44%

Return on Assets = Net Income

Total Assets

= 17295600.13 X 100
140027961.65

= 12.35%
2072/73

Current Ratio (CR) = Current Assets (CA)

Current Liabilities (CL)

= 172182218.8
119160621.1

= 1.4449

Quick Ratio (QR) = Quick assets (QA)

Current Liabilities (CL)

= 172787516.32
2557812.75

= 67.55

Return on Equity = Net Income

Equity

= 19845191.61 X 100
24652800

= 80.49%

Return on Assets = Net Income

Total Assets

= 19845191.61 X 100
172787516.32

= 11.48%
 CHAPTER-III

RESEARCH METHODOLOGY

3.1 Concept of Research Methodology

Research methodology is process arriving to the solution of the problem through planned
and systematic dealing with collection analysis and interpretation of facts and figures. As
this research entirely considers about the operational performance of Shree Mahila Milan
saving & Co-operative ltd. those research methodologies has boom used which provides
use full to it.

For the purpose of achieving the objectives the following methodology has been
purposed to follow which included research design, nature of data, data gathering
procedure, presentation and analysis techniques.

3.2 Research Design

The analysis of this study is based upon certain research design because to accomplish
any type of research wall set research design is necessary to fulfill the objectives of the
study. The research design followed for this study is analytical as well as exploring. For
the analytical purpose, the annual reports published by the co-operative and other data
were collected from different year. Periods covers only five fiscal year. It is because
"Shree Mahila Milan Saving & Credit Co-operative ltd is newly established company. So
it covers from 2069 to 2073.

3.3 Sources of Data

This study is primarily based upon secondary data by "Shree Mahila Milan Saving &
Credit Co-operative Ltd." It constitutes mostly the prospects of the company. Auditing
annual reports that contain balance sheet and profit and loss a/c other additional
information collected from the various sources.

3.4 Population and Sample

Currently there are 252 co-operatives in Makawanpur district. Therefore sampling

will be done selecting from population Shree Mahila Milan Saving and Credit Co-
operative Ltd is selected as a sample for the study and analysis.

3.5 Data collection procedure

3.6 Analysis of Data

Methods of analysis are applied as simple as possible. The obtained data are
presented in various tables, diagrams and charts with supporting
interpretation. Those details calculations that cannot shows in the body part of
the report are presented in appendices at the end

THE FINANCIAL PERFORMANCE ANALYSIS OF

SHREE MAHILA MILAN SAVING AND CREDIT
COPERATIVE LTD.

A PROJECT WORK REPORT

BY
Submitted By
 Miss. Mina Kumari Ghising
Makawanpur Multiple Campus Hetauda

Symbol No.2420171
Registration no: 7-2-0242-0502-2013

Submitted To
Faculty of Management
Tribhuwan University
Kathmandu
In Partial Fulfillment of the Requirements for the Degree of
BACHELOR IN BUSINESS STUDIES (B.B.S.)
Hetauda, Makawanpur
May, 2017