Aplicación del sistema de monitoreo PERLAS a la Cooperativa de Ahorro y Crédito de la Pequeña Empresa Gualaquiza (CACPEG) en el periodo 2016 – 2020

The objective of this research is to evaluate the financial structure of the Gualaquiza Small Business Savings and Credit Cooperative (CACPEG) through the PERLAS monitoring system in the period 2016 - 2020, with the purpose of detecting any critical financial risk factor at any time. which should be given more emphasis. To meet this objective, the PEARLS system is applied in the cooperative, detecting some risk factors such as the difficulty of the cooperative in managing and recovering written-off loans, especially during adverse situations such as the health emergency. In turn, the minimum level of portfolio write-offs and the difficulty in meeting the 75% goal established by the PEARLS model in the recovery of written-off loans indicate a significant risk in this area. In this regard, the inability to recover non-performing loans can negatively affect the quality of the cooperative's assets, compromise its liquidity and, ultimately, jeopardize its long-term financial sustainability. Furthermore, the necessary improvement in the solvency indicator highlights another critical aspect, since the entity's ability to cover the savings and contributions of members is essential for member confidence and financial stability. Together, these elements point out the need to prioritize the management of written-off loans and strengthen solvency as key factors to mitigate financial risk in the cooperative.