Internal factors and profitability ratios of agricultural cooperatives in Davao Del Sur / Rose Leslie D. Beciera, Jinnefer V. Obeso, and Samantha Danielle S. Pempeña

Includes references and appendices.

Profitability determines the ability of an entity to generate income, thus playing a vital role in the growth of an establishment. It could be measured in various methods and is affected by multiple profitability determinants. Analyzing the determinants influencing these ratios allows an entity to focus on which internal factors to alleviate and elevate. The scope of this study was limited to small and micro agricultural cooperatives in Davao del Sur. This study involves the use of secondary data obtained from the respective cooperatives. This descriptive research mainly focused on the profitability ratios and determinants of the cooperatives found in their financial statements. The results show that the Return on Asset (ROA) ratio suits small and micro agricultural cooperatives best, indicating the highest profitability ratio. In addition, results suggest an inverse relationship between the profitability determinant, fixed assets ratio, and ROA. These results were intended to provide insights to cooperatives in the region to promote sustainable economic practices.