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 14.07 (%).Trend:Increase 0.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 8.86 (%).Trend:Decrease 37.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 8.25 (%).Trend:Decrease 6.88% than previous quarter

Overall: decreasing (-41.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 100.36 (%).Trend:Increase 236.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.82 (%).Trend:Decrease 38.4% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 57.28 (%).Trend:Decrease 7.34% than previous quarter

Overall: decreasing (-42.93%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.31 (%).Trend:Increase 43.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.16 (%).Trend:Decrease 1.05% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.46 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (1.05%). 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
Earning Per Share


Financial statements for Q1 to Q3 2023 show a negative trend in working capital efficiency. Liabilities on revenue declined by 41.36% with high volatility. Current assets on revenue also declined by 42.93% with substantial fluctuations.  Cost efficiency demonstrates a small increase (1.05%) in the SG&A expense ratio with minimal variation.