Relación entre los niveles de morosidad, liquidez y rentabilidad de las cooperativas de ahorro y crédito de El Oro.

Abstract

This case analysis is based on determining the relationship between the levels of delinquency, liquidity and profitability of segment 1 cooperatives with tax domicile in the province of El Oro during the period 2022, with these characteristics were found the Cooperativa de Ahorro y Crédito Once de Junio Ltda. and the cooperative Santa Rosa Limitada, taking into account that its main function focuses on the collection and provision of resources with minimal interest rates unlike banks; these institutions are owned and regulated by the Superintendence of Popular and Solidarity Economy (SEPS). These institutions were created with the aim of assisting in the financial and social development of the country, as they can become a source of financing for large, medium and micro enterprises seeking to inject income through the payment of taxes and the generation of jobs for the inhabitants of the province in which they are established. For this reason, it is of utmost importance to understand and understand how the variables are associated and how they affect the activities carried out by these entities. The objective of the research is to determine the relationship between the levels of delinquency, liquidity and profitability of savings and credit cooperatives in El Oro, using financial tools and interviews, in order to provide relevant information for decision making with solid and verifiable data. The methodology used was a mixed research design, combining quantitative and qualitative elements with a descriptive analytical approach of non-experimental cross-sectional design, in which ratios were applied to the financial statements of the cooperatives in order to evaluate the levels of the variables of interest. The results indicate that high levels of delinquency are associated with lower liquidity, but do not directly affect profitability. Specifically, total portfolio delinquency ranged between 3% and 8%, while ROE and ROA indicators were close to 0%, reflecting limited capacity to generate returns on equity and assets. Likewise, the ratio of available funds to short-term deposits was around 21%, denoting a solid liquidity position. These results will benefit entrepreneurs, potential investors and other students seeking to understand the relationship between the aforementioned factors, allowing them to have a clear idea of the importance of these financial institutions in today's world. The importance of liquidity in cooperatives is highlighted, as it affects their ability to meet their short-term financial commitments, thus an inverse relationship between liquidity and profitability is mentioned, meaning that as liquidity increases, profitability tends to decrease, and vice versa. The research supports this relationship, showing strong levels of liquidity, but low profitability in the institutions analysed. Delinquency is also a key factor, as it is related to outstanding customer obligations and can affect liquidity, but does not directly correlate with profitability in this particular case. Liquidity is essential for short-term financial stability in cooperatives, and the relationship between liquidity, profitability and delinquency may vary according to the context of each institution. Maintaining an appropriate balance between these components is essential for sound and sustainable financial decisions.