Journal Press India^®

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Cooperative banks differ from other banks by their organization, their goals, their values and their governance. In most countries, they are supervised and controlled by banking authorities and have to respect prudential banking regulations, which put them at a level playing field with other banks. The present paper as an attempt to examine the financial health of the Kangra Central Co-operative Bank in Himachal Pradesh with the help of ratio analysis. This paper evaluates the performance of Kangra Central Cooperative banks for the period 2004-2013. Financial ratios are used to measure the profitability, liquidity and credit performance of Kangra Central Cooperative bank in Himachal Pradesh. The study found that overall bank performance improved considerably in the years of the analysis. A significant change in trend is noticed during the study period, such as fall in the long term financial position and profitability of the bank, which may resulted into deteriorating credit worthiness of the Kangra Central Cooperative Bank.

Keywords

Ratio analysis; Profitability; Liquidity; Solvency; Financial health

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