Key Performance Indicators for SACCOs

KEY PERFORMANCE INDICATORS

Profitability Indicators

P1 Operating self-sufficiency (%)

P2 Financial self-sufficiency (%)

P4 Portfolio yield (Income on loans/Average gross portfolio) (%)

P7 Total operating income/Equity

Balance Sheet Indicators

BSI1 Total equity/members

BSI2 Total savings/members

BSI3 Total savings/equity

BSI4 Total savings/total liabilities

BSI5 Total loans/total savings

Liquidity and Funding

L1 Liquidity ratio (%)

L3 Cash/Current liabilities (%)

Capital Ratios

C1 Debt to equity ratio (Total liabilities/Total equity) (%)

C2 Capital adequacy ratio (Total equity/Total assets) (%)

C3 Cost of funds ratio (Total financing costs/Average funding liabilities) (%)

Portfolio Quality

Q1 Portfolio as a percentage of assets (end of period) (%)

Q3 Portfolio at risk > 30 days / Gross portfolio (%)

Q5 Number of loans in arrears > 30 days / Number of active loans (%)

Q6 Loan loss reserve ratio (Loan loss reserve/Gross loan portfolio) (%)

Q7 Risk coverage ratio (Loan loss reserve/ Portfolio at risk > 30 days) (%)

Q8 Loan loss ratio (Write-offs/Average gross portfolio) (%)

Q9 Growth in value of loan portfolio (%)

Operating Efficiency and Productivity of Loan Portfolio

E1 Operating expense ratio (%) (Total operating expense/Average gross portfolio)

E2 Operating costs per loan outstanding (currency)

E3 Operating costs per Shilling of savings (%)

E4 Operating costs per loan disbursed (currency)

LP1 Average loan portfolio outstanding per loan officer (end of period)

LP2 Average number of active loan clients per loan officer

Outreach to Loan Clients

O1 Average disbursed loan amount (during period)

O2 Average loan size outstanding per loan client, excluding group loans (end of period)

O3 Average loan size outstanding per borrower (individuals and members of groups) (end of period)

O4 Average loan size outstanding as % of GNI (end of period)

O5 Percentage of active loan clients receiving loans as individuals (end of period)

O6 Percentage of loan clients with income below poverty line (end of period)

O7 Percentage of outstanding loans below poverty line (end period)

O8 Percentage of outstanding loans in the agriculture sector (end of period)

O9 Percentage of outstanding portfolio in the agriculture sector (end of period)

O10 Percentage of outstanding loans to female clients (end of period)

O11 Percentage of outstanding portfolio to female clients (end of period)

O14 Net change in number of members (during period)

O15 Net change in number of borrowers (during period)

O16 Net change in value of short-term and long-term deposits (during period)

O17 Net change in value of shares (during period)

Savings

SAV1 Average amount per savings account (end of period)

SAV2 Average amount per saver (end of period)

SAV3 Ratio of savings clients to loan clients (end of period) (%)

PEARLS RATIOS

PR1 Solvency

PR2 Interest paid on average savings (in %)

PR3 Dividends paid on average value of member shares (in %)

PR4 Membership growth (in %)

ECONOMIC INDICATORS UGANDA (per period)

MIRpp Market interest rate in % (per period)

SBFRpp Subsidised borrowed funds rate in % (per period)

LAIRpp Inflation rate in % (per period)

GNIpp GNI per capita (per period)