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 76.54 (%).Trend:Increase 172.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.38 (%).Trend:Decrease 49.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.17 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-65.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 287.21 (%).Trend:Increase 223.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 147.9 (%).Trend:Decrease 48.5% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 102.35 (%).Trend:Decrease 30.8% than previous quarter

Overall: decreasing (-64.36%). 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 -17.75 (%).Trend:Increase 495.64% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8.93 (%).Trend:Decrease 49.69% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -4.95 (%).Trend:Decrease 44.57% than previous quarter

Overall: increasing (-72.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.55 (%).Trend:Increase 16.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 4.4% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.52 (%).Trend:Increase 0.54% than previous quarter

Overall: increasing (4.96%). 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 -2.91 (%).Trend:Increase 72.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.82 (%).Trend:Decrease 3.09% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -2.37 (%).Trend:Decrease 15.96% than previous quarter

Overall: increasing (-18.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2023 to Q3 2023 data reveals significant fluctuations in working capital efficiency. Liabilities on Revenue decreased (-65.81%) and Current assets on Revenue decreased (-64.36%), both showing significant variation.  Ratio of Retained Earnings to Revenue increased (-72.11%) with significant fluctuation.  SG&A Expense Ratio increased slightly (4.96%), displaying little variation. Retained Earning on Assets increased (-18.56%), with significant fluctuation.