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 64.52 (%).Trend:Increase 153.32% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.55 (%).Trend:Decrease 35.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.32 (%).Trend:Decrease 31.84% than previous quarter

Overall: decreasing (-56.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 205.97 (%).Trend:Increase 127.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.92 (%).Trend:Decrease 53.43% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.26 (%).Trend:Decrease 36.13% than previous quarter

Overall: decreasing (-70.26%). 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 -220.15 (%).Trend:Increase 196.42% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -119.82 (%).Trend:Decrease 45.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -83.19 (%).Trend:Decrease 30.57% than previous quarter

Overall: increasing (-62.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.36 (%).Trend:Decrease 6.21% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.42 (%).Trend:Decrease 3.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.76 (%).Trend:Decrease 2.5% than previous quarter

Overall: decreasing (-5.85%). 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 -26.57 (%).Trend:Increase 19.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.49 (%).Trend:Increase 10.99% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -31.68 (%).Trend:Increase 7.43% than previous quarter

Overall: decreasing (19.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q1-Q3 2023 data reveals a significant decrease in liabilities on revenue (-56.11%) and current assets on revenue (-70.26%), both showing high variability.  The ratio of retained earnings to revenue shows a notable increase (-62.21%) with significant fluctuation.  Conversely, the SG&A expense ratio decreased slightly (-5.85%) with low variation.  Retained earnings on assets experienced a significant decrease (-19.23%) with significant fluctuation. Earnings per share data was unavailable.