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@article{192077,
        author = {Dr.V.Alagu Pandian and S.KATHER MEERAN and Dr.P.Murugesan},
        title = {PERFORMANCE ANALYSIS OF PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETIES: A CASE STUDY OF ARIYALUR THIRUKKAI PACCS, VILLUPURAM DISTRICT.},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {9},
        pages = {507-511},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=192077},
        abstract = {This paper analyses the financial performance and profitability of Ariyalur Thirukkai Primary Agricultural Cooperative Credit Society (PACCS) during 2019–20 to 2023–24. Secondary data obtained from annual audit reports were analysed using growth rate, spread ratio, burden ratio and profitability indicators. The results indicate moderate growth in business volume with fluctuations in profitability and working capital utilisation. The study suggests strengthening credit recovery, improving operational efficiency and diversifying income sources for sustainable growth.},
        keywords = {PACCS, Cooperative Credit, Profitability Analysis, Rural Finance},
        month = {February},
        }