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 100.09 (%).Trend:Increase 223.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.57 (%).Trend:Decrease 50.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.47 (%).Trend:Decrease 42.57% than previous quarter

Overall: decreasing (-71.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 164.14 (%).Trend:Increase 230.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.77 (%).Trend:Decrease 50.79% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 48.22 (%).Trend:Decrease 40.3% than previous quarter

Overall: decreasing (-70.62%). 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 84.88 (%).Trend:Increase 221.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 41.26 (%).Trend:Decrease 51.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 26.34 (%).Trend:Decrease 36.16% than previous quarter

Overall: decreasing (-68.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.42 (%).Trend:Increase 9.97% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.9 (%).Trend:Decrease 1.56% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.56 (%).Trend:Decrease 1.03% than previous quarter

Overall: decreasing (-2.57%). 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 26.82 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.23 (%).Trend:Decrease 2.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.9 (%).Trend:Increase 2.55% than previous quarter

Overall: increasing (0.3%). Fluctuation: **Little** (low variation).

Earning Per Share


The analysis of Q1 2023 to Q3 2023 data reveals substantial decreases in key financial ratios.  Liabilities on Revenue decreased by 71.56%, Current Assets on Revenue by 70.62%, and the Ratio of Retained Earnings to Revenue by 68.97%, all with significant fluctuations.  The Selling, General & Administrative (SG&A) Expense Ratio showed a minor decrease (2.57%) with little variation.  Retained Earning on Assets exhibited a slight increase (0.3%) and low fluctuation.  Earnings Per Share data is missing.