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 58.65 (%).Trend:Increase 253.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.38 (%).Trend:Decrease 55.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.53 (%).Trend:Decrease 37.34% than previous quarter

Overall: decreasing (-71.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 155.68 (%).Trend:Increase 206.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.98 (%).Trend:Decrease 52.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.47 (%).Trend:Decrease 27.72% than previous quarter

Overall: decreasing (-65.65%). 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 35.39 (%).Trend:Increase 19.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.34 (%).Trend:Decrease 70.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12.42 (%).Trend:Increase 20.12% than previous quarter

Overall: decreasing (-64.91%). 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 12.99 (%).Trend:Decrease 51.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.33 (%).Trend:Decrease 35.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 14.72 (%).Trend:Increase 76.71% than previous quarter

Overall: increasing (13.32%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2023 financial data exhibits considerable volatility.  Key working capital metrics (liabilities and current assets on revenue) show sharp decreases overall, but with high quarter-to-quarter variation.  Cost efficiency, as measured by retained earnings on revenue, declined significantly despite quarter-to-quarter fluctuation.  Investment efficiency, represented by retained earnings on assets, showed an overall increase but with significant volatility.  Earnings per share and SG&A data are absent.