• Jyothi.D
• Dr.Dhananjaya.K.B

The Primary Agricultural Co-operative Societies (PACS) form the basic foundation of cooperative credit system essential for farming community. PACS are organized, managed and benefitted by member farmers. The financial institutions directly associated with agricultural finance at grass root level in the State are Primary Agricultural Credit Co-operative Societies (PACS) which provide short-term crop loans to their cultivator members.. Primary Agricultural Credit Societies can strengthen the capacity of farmers to mobilise funds and invest in Agriculture. This can help to channelize more investments in agriculture. Strengthening of market linkages and knowledge dissemination of best practices (Including cropping pattern based on agro-climatic conditions) for the farmers is also important to improve price discovery of form produce and empower the farmer by strengthening his knowledge capital. Agriculture is the main occupation of the people of Udupi District. A total of 72% of population of the district lives in rural areas and most of them depend on agriculture. PACS plays an important role in providing timely credit to the farming community. Present study was conducted to estimate the financial performance of PACS and to examine the growth of PACS in terms of membership, share capital, deposits, loan advanced and profit. For this purpose a compound annual growth rate (CAGR) is calculated by taking the data for a period of 8 years from 2014-15 to 2020-21.It is concluded from the study that in the PACS of Udupi District, more growth is found in Reserve fund (18%), Working capital (18%) and Deposits(16%) and less growth is observed in membership (2%) and loans (6%) in the last 8 years. The financial performance evaluation of PACS of the district is done by Ratio Analysis. PACS Kodavur of Udupi taluk has the highest profitability ratio (1.48). PACS which are located in Urban areas are having more profitability ratio than PACS of rural areas. PACS Mundkur of Karkala Taluk is having highest liquidity ratio (2.75). PACS Mananje of Kundapur Taluk is having highest solvency ratio to enhance its Business Development Plan.

Performace of PACS

" Performance of Primary Agricultural Credit Societies in Udupi District of Karnataka", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 1, page no.b166-b176, January-2023, Available :http://www.jetir.org/papers/JETIR2301125.pdf

" Performance of Primary Agricultural Credit Societies in Udupi District of Karnataka", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 1, page no. ppb166-b176, January-2023, Available at : http://www.jetir.org/papers/JETIR2301125.pdf