Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 36.55 (%).Trend:Decrease 8.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.42 (%).Trend:Increase 51.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 42.72 (%).Trend:Decrease 22.92% than previous quarter

Overall: increasing (16.88%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 128.75 (%).Trend:Decrease 37.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 152.21 (%).Trend:Increase 18.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 111.62 (%).Trend:Decrease 26.67% than previous quarter

Overall: decreasing (-13.3%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -815.86 (%).Trend:Decrease 22.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -585.14 (%).Trend:Decrease 28.28% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -418.49 (%).Trend:Decrease 28.48% than previous quarter

Overall: increasing (-48.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -483.49 (%).Trend:Increase 10.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -327.28 (%).Trend:Decrease 32.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -322.95 (%).Trend:Decrease 1.32% than previous quarter

Overall: increasing (-33.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q3 2023, Liabilities on Revenue increased 16.88%, while Current assets on Revenue decreased 13.3%.  The Ratio of Retained Earnings to Revenue showed significant fluctuation, improving by -48.71%, indicating potential improvements in cost efficiency despite high variation. Retained Earning on Assets also showed significant fluctuation, improving by -33.2%.