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 130.45 (%).Trend:Increase 294.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79.85 (%).Trend:Decrease 38.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 56.82 (%).Trend:Decrease 28.84% than previous quarter

Overall: decreasing (-56.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 221.95 (%).Trend:Increase 219.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 113.64 (%).Trend:Decrease 48.8% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 110.12 (%).Trend:Decrease 3.1% than previous quarter

Overall: decreasing (-50.39%). 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 382.21 (%).Trend:Increase 206.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 189.13 (%).Trend:Decrease 50.52% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 146.55 (%).Trend:Decrease 22.51% than previous quarter

Overall: decreasing (-61.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.68 (%).Trend:Increase 4.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.13 (%).Trend:Decrease 1.99% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.1 (%).Trend:Decrease 0.11% than previous quarter

Overall: decreasing (-2.1%). 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 49.3 (%).Trend:Decrease 1.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.97 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 52.24 (%).Trend:Increase 6.68% than previous quarter

Overall: increasing (5.96%). Fluctuation: **Little** (low variation).

Earning Per Share


During Q1 2023 to Q3 2023, liabilities and current assets on revenue decreased significantly (-56.44% and -50.39%, respectively), demonstrating high variation. The ratio of retained earnings to revenue also decreased significantly (-61.66%), with high fluctuation.  In contrast, the SG&A expense ratio decreased slightly (-2.1%), and retained earnings on assets increased slightly (5.96%), both exhibiting low variation.