Factors Affecting the Profitability of Saving and Credit Cooperative Societies: Evidence from Bole Sub City, Addis Ababa, Ethiopia

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Date

2025-09

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Addis Ababa University

Abstract

This study examines the financial performance of 10 Savings and Credit Cooperative Societies (SACCOs) in Bole Sub City, Addis Ababa, Ethiopia, from 2011 to 2015 E.C., a dynamic urban area where SACCOs empower communities by offering affordable savings and loan services to people who might not access banks. Using an explanatory research design and a quantitative approach We measured their performance using Return on Assets (ROA), which shows how much profit SACCOs make from their resources, and examined five key factors: savings strength (Capital Adequacy Ratio, CAR), unpaid loans (Non-Performing Loan Ratio, NPLR, set at 5% due to missing data), running costs (Operating Expense Ratio, OER), lending profits (Net Interest Margin, NIM), and cash availability (Liquidity Ratio, LR) (Fraser & Ormiston, 2016). Data were collected from audited financial statements of 10 purposively sampled SACCOs, representing diverse urban cooperatives, and analyzed using descriptive statistics, trend analysis, and multiple regressions in SPSS software. Findings revealed an average ROA of 2.31%, rising from 1.87% in 2011 E.C. to 2.84% in 2015 E.C., with 61.5% of profitability explained by strong savings (CAR), low costs (OER), and effective lending (NIM), while unpaid loans (NPLR) and cash levels (LR) showed limited impact due to data gaps. To enhance performance, SACCOs should increase savings, adopt digital tools to lower costs, refine lending strategies, and improve data collection for loans and liquidity. These measures will strengthen SACCOs, support Bole Sub City’s communities, and advance financial inclusion in Ethiopia, offering practical guidance for SACCO managers, the Bole Sub City Cooperative Organization, and policymakers.

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Keywords

SACCOs, Profitability, Return on Assets, Capital Adequacy, Non-Performing Loans, Operating Expense, Net Interest Margin, Liquidity

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