Abstract
<jats:p>This article presents an innovative methodology that integrates Dual STATIS analysis with neutrosophic logic to evaluate the stability of the structure of relationships among financial variables in savings and credit cooperatives. The developed approach makes it possible to incorporate the uncertainty present in financial indicators and analyze their temporal evolution. Unlike classical STATIS, which focuses on similarity among cooperatives, the dual approach analyzes the covariance structure among the variables, identifying stable latent dimensions and turning points in the cooperative system. The results reveal patterns of structural stability and significant changes associated with relevant economic events, including the impact of the COVID-19 pandemic. The proposed methodology constitutes a useful alternative for strengthening financial supervision processes and supporting strategic decision-making in the cooperative sector.</jats:p>