• Dr.R.C.Nagaraja

Cooperative banks/credit institutions constitute the second tier of the Indian banking system. Primary Agricultural Cooperative Societies (PACs) have a strong network of credit institutions in India, especially in the rural areas of India. The financial condition of Indian . Primary Agricultural Societies cannot be said to be good at present. Many banks have gone bankrupt and others are on the verge of mergers or acquisitions. Even considering these facts, it is important to study the financial analysis aspects of these Societies. Therefore, this paper aims to examine the financial analysis and Primary Agricultural Societies in India within the scope of cost management, C.D. etc

Short-term cooperatives cost of management, C.D ratio, equity, loans, deposits, investment.

"Performance and Growth of Primary Agricultural Cooperative Societies (PACs) India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 3, page no.375-379, March-2018, Available :http://www.jetir.org/papers/JETIR1803476.pdf

"Performance and Growth of Primary Agricultural Cooperative Societies (PACs) India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 3, page no. pp375-379, March-2018, Available at : http://www.jetir.org/papers/JETIR1803476.pdf