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 126.99 (%).Trend:Increase 190.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.1 (%).Trend:Decrease 51.89% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 38.14 (%).Trend:Decrease 37.58% than previous quarter

Overall: decreasing (-69.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 218.0 (%).Trend:Increase 191.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.24 (%).Trend:Decrease 53.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 59.81 (%).Trend:Decrease 41.5% than previous quarter

Overall: decreasing (-72.56%). 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 38.7 (%).Trend:Increase 76.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18.23 (%).Trend:Decrease 52.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 10.99 (%).Trend:Decrease 39.71% than previous quarter

Overall: decreasing (-71.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.24 (%).Trend:Increase 6.69% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.49 (%).Trend:Increase 0.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.88 (%).Trend:Decrease 2.14% than previous quarter

Overall: decreasing (-1.27%). 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 8.36 (%).Trend:Decrease 43.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.21 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.06 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-3.59%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 2023 to Q3 2023 data reveals significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, highlighting high volatility. The SG&A expense ratio decreased slightly, showing low variation. Retained earnings on assets also decreased slightly, with low fluctuation.