• Dr. Popat Krishna Shinde

The cooperative societies in India are facing the problem of Non-Performing Assets (NPAs). The earning capacity and profitability of the society are highly affected because of the existence of NPAs. Moreover the non-performance or non-receipt of interest and principal blocked societies money in the form of funds and is not available for further use of business and thus the profit margin of the societies goes down. In this connection societies must aware of the problems and recovery legislations of NPAs. This paper attempts to analyze the performance of different PACS. Researcher selects 2 PACS from Baramati Taluka, Pune District (Maharashtra) for study. To compare the performance of PACS selective indicators were taken into considerations. These Indicators were Gross NPA Ratio and Net NPA ratio, Problem Assets ratio, Provisions ratio, Sub-Standard Assets ratio, Doubtful Assets ratio and Loss Assets ratio. The present study is based on secondary data collected for the period from 2007-08 to 2012-13. An attempt has also been made to judge the position of NPAs of the selected PACS & comparative study through ratio analysis using important ratios as (SD=Standard Deviation, CV=Co-efficient of Variation). The study in relation to maintaining the quality of assets, DRVKSS showed better performance over SSVKSS.

Standard Assets, Sub-Standard Assets, Doubtful Assets, Loss Assets, NPA, PACS

"“PERFORMANCE OF NON-PERFORMING ASSETS IN PACS – A COMPARATIVE STUDY OF SELECTED PACS”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.1176-1182, June-2019, Available :http://www.jetir.org/papers/JETIR1908D48.pdf

"“PERFORMANCE OF NON-PERFORMING ASSETS IN PACS – A COMPARATIVE STUDY OF SELECTED PACS”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp1176-1182, June-2019, Available at : http://www.jetir.org/papers/JETIR1908D48.pdf