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 147.87 (%).Trend:Increase 165.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.68 (%).Trend:Decrease 50.17% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 52.93 (%).Trend:Decrease 28.16% than previous quarter

Overall: decreasing (-64.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.88 (%).Trend:Increase 183.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 123.99 (%).Trend:Decrease 49.37% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 87.17 (%).Trend:Decrease 29.7% than previous quarter

Overall: decreasing (-64.4%). 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 317.45 (%).Trend:Increase 174.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 162.96 (%).Trend:Decrease 48.67% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 110.49 (%).Trend:Decrease 32.2% than previous quarter

Overall: decreasing (-65.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 8.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.82 (%).Trend:Increase 5.15% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.75 (%).Trend:Decrease 0.34% than previous quarter

Overall: increasing (4.8%). 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 73.17 (%).Trend:Decrease 0.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.73 (%).Trend:Increase 0.77% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 72.46 (%).Trend:Decrease 1.72% than previous quarter

Overall: decreasing (-0.97%). Fluctuation: **Little** (low variation).

Earning Per Share


In Q1-Q3 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all significantly decreased.  This contrasts with a slight increase in the SG&A Expense Ratio (4.8%).  Retained Earning on Assets showed a small overall decrease (-0.97%).  The substantial fluctuations necessitate a thorough review of underlying financial activities.