Capital Structure- A Comparative Study of Cooperative Society

Patel Dilipkumar Chunilal


The purpose of this research was to understand the Capital Structure of Pindaval in Dharampur Taluka and Karchond in Kaprada Taluka Cooperative society in Gujarat. The capital structure is the mix of equity and debt fund. Capital structure can influence not only the return of a Cooperative societies earnings for its stakeholders, but also helps in determining the financial position. There are two most Successful in Valsad District source of fund which a Cooperative society can get finance owned capital (equity) and borrowings (Debt). An optimal debt equity mix gives a healthy result of the financial wealth for the Cooperative societies. This was the main threshold of the capital structure forecasting and planning. The main aim of present study is to comparatively analyze the capital structure of the Cooperative Society with special reference to Pindaval Cooperative society and Karchond Cooperative society. The research study is descriptive and analytical research which is conducted on the basis of secondary data. The present study is based on the analysis of Six years annual reports of Cooperative Societies from 2008-09 to 2013-14. The study was conducted for some Cooperative Society which has the policy of using trading on equity.


Capital, Gearing, Total Debt , Proprietary ratio, Fixed Assets, Equity; Debts; Cost of Capital; Cost of Debts

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