Reflection of profile and destination of profits on financial sustainability and performance of agricultural cooperatives

The cooperative's financial result is reflected in the social dimension. Therefore, the study aims to understand the reflection of the profile and destination of profit in the financial sustainability and performance of Agricultural Cooperatives. To this end, it measures financial sustainability indicators: internal growth rate (IGR) and sustainable growth rate (SGR); and performance (ROA, ROE and EBITDA) of 20 agricultural cooperatives, from 2010 to 2018, using secondary data from reports and explanatory notes, and relating them to the profit distribution at the Ordinary General Assembly (OGA). Theoretical support was based on financial sustainability and accounting indicators. To calculate the IGR and SGR, Ross et al. model (2015) was utilized. As a result, there is an overview of rates in Agricultural Cooperatives, as well as an understanding that the profile and the distributed value (independent variables) explain the performance as EBITDA (dependent variable).