Data methodology
How we source and publish SACCO figures
Every figure on a SACCO profile traces back to that SACCO's own published financial statements. This page explains how.
1. Source of every figure
Financial figures come from a SACCO's own published annual report or audited financial statements for a given financial year. Our team enters the figures from that source document and reviews them against it before the profile is published. We do not estimate, extrapolate, or generate figures.
2. What each profile covers
Published profiles group figures into:
- Identity: reported name, financial year end, SASRA licence number where applicable.
- Income statement: total revenue, interest income, surplus before and after tax.
- Balance sheet: total assets, member deposits, share capital, net loans, provisions.
- Membership: total, active, and dormant members, as disclosed by the SACCO.
- Capital & liquidity ratios: core capital, core capital to assets, core capital to deposits, liquidity ratio, non-performing loan ratio.
- Audit: auditor name and audit opinion, where disclosed.
Every metric on a profile has an inline definition explaining what it measures and why it matters — look for the info icon next to each figure.
3. Regulatory thresholds and badges
For deposit-taking and regulated non-deposit-taking SACCOs, we compare published capital and liquidity figures against SASRA's prudential minimums and show a pass/fail badge next to the relevant metric:
| Regime | Core capital | Core capital / assets | Core capital / deposits | Liquidity ratio |
|---|---|---|---|---|
| Deposit-taking | ≥ KES 10,000,000 | ≥ 10% | ≥ 8% | ≥ 15% |
| Regulated non-WDT | ≥ KES 5,000,000 | ≥ 8% | ≥ 5% | ≥ 10% |
A badge reflects only the published figure against the threshold for that SACCO's regime — it is not a rating of the SACCO's overall financial health, and it is omitted where the SACCO's regulatory regime or a required figure has not been disclosed.
4. Year-on-year changes
Where more than one year has been published for a SACCO, we show the change between consecutive years for comparable metrics, using the SACCO's own figures for both periods.
5. Corrections
If you believe a published figure is inaccurate or out of date, contact us at support@saccoshares.org with the SACCO name and the figure in question. We review corrections against the source document and update the profile where warranted. See also our Editorial Policy.