The co-operative bank created the habit of thrift among the poor people by accepting various types of deposits and by way of borrowing from the public. Development of banks is attached by their ability to attract deposits from different people rather than the volume of deposits. In India, in 1982, the first co-operative movement was started in madras. It was on the basis of this recommendation that co-operative credit societies. Act 1904 was enacted. This marks the official introduction of the co-operative movement in India. Urban co-operative bank occupy a prominent place among the agencies supplying the credit supplying the credit needs of people residing in urban areas earners on personal security as well as against gold, silver and properties. Since the credit sector is “the Prince of Denmark” in the whole apparatus of the co-operative movement. It merits the pride of place in the present study of co-operation. The co-operative banking structure is pyramidal or federal in character.

Keywords : Working capital analysis and Net profit ratio analysis.