Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 1: Liabilities on Revenue 88.38 (%).Trend:Increase 182.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.84 (%).Trend:Decrease 52.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.81 (%).Trend:Decrease 38.31% than previous quarter

Overall: decreasing (-70.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 328.38 (%).Trend:Increase 217.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 144.59 (%).Trend:Decrease 55.97% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 91.16 (%).Trend:Decrease 36.95% than previous quarter

Overall: decreasing (-72.24%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.71 (%).Trend:Increase 4.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.25 (%).Trend:Decrease 13.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.29 (%).Trend:Increase 0.26% than previous quarter

Overall: decreasing (-13.66%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Earning Per Share


Financial statements for Q1 to Q3 2023 indicate a significant drop in working capital efficiency.  Liabilities and current assets on revenue decreased substantially across the three quarters, highlighting unstable short-term financial positions.  Conversely, cost efficiency, measured by SG&A expense ratios, shows a modest decrease with little fluctuation, suggesting relatively stable operational costs.  Details on investment efficiency are unavailable.