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 55.93 (%).Trend:Increase 192.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.55 (%).Trend:Decrease 52.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 17.24 (%).Trend:Decrease 35.07% than previous quarter

Overall: decreasing (-69.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 39.46 (%).Trend:Increase 226.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.41 (%).Trend:Decrease 55.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 10.48 (%).Trend:Decrease 39.8% than previous quarter

Overall: decreasing (-73.44%). 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 58.04 (%).Trend:Increase 150.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.42 (%).Trend:Decrease 52.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 18.08 (%).Trend:Decrease 34.06% than previous quarter

Overall: decreasing (-68.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 21.31 (%).Trend:Decrease 13.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.55 (%).Trend:Increase 1.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 21.29 (%).Trend:Decrease 1.21% than previous quarter

Overall: decreasing (-0.09%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1 2023 – Q3 2023 indicates a substantial decline in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  While all three metrics experienced significant initial increases, they subsequently dropped considerably, highlighting high volatility. However, retained earnings on assets demonstrate only a slight overall decrease with low variation. The absence of SG&A and EPS data limits the overall analysis.