Authors : Gyani Mahato

Volume/Issue : Volume 10 - 2025, Issue 7 - July

Google Scholar : https://tinyurl.com/y8xu7ecr

Scribd : https://tinyurl.com/2zmhvsjh

DOI : https://doi.org/10.38124/ijisrt/25jul746

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Abstract : This study focuses on the PEARLS analysis of Saving and Credit Cooperatives (SACCOs) in the Jhapa district of Nepal. PEARLS, a financial performance monitoring system developed by the World Council of Credit Unions, serves as a comprehensive tool for evaluating the financial health and operational effectiveness of SACCOs. The study aims to assess the financial strength, liquidity, asset quality, and overall profitability of selected cooperatives in Jhapa using the PEARLS framework. By analyzing key indicators such as Protection, Effective Financial Structure, Asset Quality, Rates of Return and Costs, Liquidity, and Signs of Growth, this research identifies both the strengths and weaknesses of SACCOs, offering actionable recommendations for improving their financial management and sustainability. The findings of this study contribute to a better understanding of the financial performance of SACCOs and highlight their critical role in promoting financial inclusion and socio-economic development in rural areas.

Keywords : PEARLS analysis, Saving and Credit Cooperatives, SACCOs, financial performance, liquidity, asset quality, Jhapa, financial management, sustainability, Nepal

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