This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore. the financial statements are being analyzed using ratioanalysis. https://www.alarecre.com/Wizarding-World-Harry-Potter-Scar-and-Glasses-iPhone-13-Pro-MagSafe-Case-p90262/