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 25.68 (%).Trend:Decrease 37.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.94 (%).Trend:Increase 82.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.63 (%).Trend:Decrease 39.01% than previous quarter

Overall: increasing (11.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 30.12 (%).Trend:Decrease 42.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 57.33 (%).Trend:Increase 90.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.63 (%).Trend:Decrease 43.08% than previous quarter

Overall: increasing (8.33%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.36 (%).Trend:Decrease 0.98% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.35 (%).Trend:Increase 19.73% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.33 (%).Trend:Decrease 5.56% than previous quarter

Overall: increasing (13.08%). Fluctuation: **Little** (low variation).


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

Retained Earning on Assets
Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.57 (USD).Trend:Increase 142.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.27 (USD).Trend:Decrease 110.51% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.6 (USD).Trend:Decrease 322.22% than previous quarter

Overall: decreasing (-76.65%). Fluctuation: **Significant** (high variation).



Working capital efficiency reveals a fluctuating trend in liabilities and current assets on revenue from Q3 2022 to Q3 2023.  Cost efficiency displays a modest increase in SG&A expense ratio with little fluctuation.  Investment efficiency, however, experiences a significant decrease in earnings per share, marked by substantial quarter-to-quarter variations. The data points to potential financial instability and the need for immediate strategic adjustments.