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 77.28 (%).Trend:Increase 161.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.55 (%).Trend:Decrease 48.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.55 (%).Trend:Decrease 30.34% than previous quarter

Overall: decreasing (-64.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 95.22 (%).Trend:Increase 153.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49.79 (%).Trend:Decrease 47.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 37.14 (%).Trend:Decrease 25.41% than previous quarter

Overall: decreasing (-61.0%). 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 217.34 (%).Trend:Increase 226.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.19 (%).Trend:Decrease 50.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 68.09 (%).Trend:Decrease 36.48% than previous quarter

Overall: decreasing (-68.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.0 (%).Trend:Increase 6.67% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.61 (%).Trend:Decrease 2.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.76 (%).Trend:Decrease 5.45% than previous quarter

Overall: decreasing (-7.75%). 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 34.47 (%).Trend:Increase 8.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 34.3 (%).Trend:Decrease 0.49% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 34.09 (%).Trend:Decrease 0.61% than previous quarter

Overall: decreasing (-1.1%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased overall by 64.35% but with large quarter-to-quarter changes.  Current assets on revenue also decreased significantly (-61.0%), exhibiting similar high volatility.  Cost efficiency shows a modest decrease in SG&A expense ratio (-7.75%) with little fluctuation.  Invest efficiency shows a small overall decrease in retained earnings on assets (-1.1%), with low variation.  Without specific earnings per share data, no conclusions can be drawn.