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 59.45 (%).Trend:Increase 250.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.2 (%).Trend:Decrease 59.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.68 (%).Trend:Decrease 22.81% than previous quarter

Overall: decreasing (-68.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 180.78 (%).Trend:Increase 262.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.92 (%).Trend:Decrease 55.24% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55.72 (%).Trend:Decrease 31.14% than previous quarter

Overall: decreasing (-69.18%). 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 161.71 (%).Trend:Increase 334.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 83.02 (%).Trend:Decrease 48.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 54.69 (%).Trend:Decrease 34.12% than previous quarter

Overall: decreasing (-66.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.23 (%).Trend:Increase 21.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.59 (%).Trend:Increase 2.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.97 (%).Trend:Increase 2.44% than previous quarter

Overall: increasing (4.86%). 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 54.34 (%).Trend:Increase 0.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 59.84 (%).Trend:Increase 10.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.79 (%).Trend:Decrease 1.75% than previous quarter

Overall: increasing (8.19%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased by 68.58% but current assets on revenue also decreased by 69.18% from Q1 2023 to Q3 2023. Cost efficiency shows significant variations in the ratio of retained earnings to revenue, decreasing by 66.18%.  Selling, General & Administrative (SG&A) expense ratio is increasing slightly (4.86%) with little fluctuation. Investment efficiency shows a slight increase (8.19%) in retained earnings on assets with little fluctuation.