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 67.83 (%).Trend:Increase 174.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.64 (%).Trend:Decrease 50.41% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 38.52 (%).Trend:Increase 14.51% than previous quarter

Overall: decreasing (-43.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 511.07 (%).Trend:Increase 297.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 235.1 (%).Trend:Decrease 54.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 163.35 (%).Trend:Decrease 30.52% than previous quarter

Overall: decreasing (-68.04%). 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
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 815.82 (%).Trend:Increase 270.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 367.69 (%).Trend:Decrease 54.93% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 255.94 (%).Trend:Decrease 30.39% than previous quarter

Overall: decreasing (-68.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.67 (%).Trend:Increase 9.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.57 (%).Trend:Decrease 10.45% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.94 (%).Trend:Increase 8.92% than previous quarter

Overall: decreasing (-2.46%). 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
Year 2023 Quarter 1: Retained Earning on Assets 72.77 (%).Trend:Increase 3.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 71.73 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 69.63 (%).Trend:Decrease 2.93% than previous quarter

Overall: decreasing (-4.31%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant volatility.  Liabilities on revenue increased drastically in Q1 2023, then decreased significantly before a slight increase in Q3, resulting in an overall decrease of -43.21%.  Current assets on revenue also experienced significant fluctuation, rising sharply in Q1, then declining in Q2 and Q3, resulting in a large overall decrease of -68.04%. Cost efficiency, measured by the ratio of retained earnings to revenue, similarly demonstrates substantial volatility, decreasing by -68.63% overall. The selling, general, and administrative (SG&A) expense ratio showed a small overall decrease of -2.46%, indicating little fluctuation.  Investment efficiency, as measured by retained earnings on assets, shows a minor overall decrease (-4.31%) with little fluctuation.