Analysis of Credit Risk and Profitability in cooperatives of Segment 1, Chimborazo.

Abstract

During the period 2022–2024, the behavior of credit risk and profitability of savings and credit cooperatives in segment 1 located in the province of Chimborazo is observed, considering their relevance to financial inclusion and territorial development. The study identifies changes among cooperatives, as well as periods of higher risk exposure followed by recovery phases. Official financial information published by the Superintendency of Popular and Solidarity Economy was used, under a quantitative and descriptive approach, based on the review of delinquency, non-performing loans, and the ROA and ROE indicators, through trend and year-over-year variation analysis. The findings provide a basis for institutional decision-making.