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Abstract
The study examines the financial structure of the Sierra Centro Savings and Credit Cooperative Ltd. in 2021. The main goal is to evaluate its financial performance using the PERLAS model, which encompasses Protection, Financial Structure, Returns, Liquidity, Assets, and Growth Signals. A quantitative approach was used, analyzing financial data based on historical indicators from 2021. The results show appropriate management in protection against uncollectible loans and market-aligned returns. However, the cooperative faces challenges in liquidity and asset quality due to the concentration of resources in credits. Growth, though positive, was not uniform across all areas. The conclusions indicate that, while the cooperative has strengths such as efficient investment management, it needs improvement in aspects like asset diversification and financial structure. The implementation of strategies to reduce dependence on credits and improve liquidity is suggested.
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