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 231.24 (%).Trend:Increase 192.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 116.88 (%).Trend:Decrease 49.46% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 76.99 (%).Trend:Decrease 34.13% than previous quarter

Overall: decreasing (-66.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 277.58 (%).Trend:Increase 192.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 140.82 (%).Trend:Decrease 49.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.19 (%).Trend:Decrease 33.82% than previous quarter

Overall: decreasing (-66.43%). 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 72.99 (%).Trend:Increase 167.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 36.54 (%).Trend:Decrease 49.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 24.7 (%).Trend:Decrease 32.4% than previous quarter

Overall: decreasing (-66.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.04 (%).Trend:Decrease 17.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.08 (%).Trend:Increase 0.66% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.09 (%).Trend:Increase 0.16% than previous quarter

Overall: increasing (0.83%). 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 11.79 (%).Trend:Decrease 6.28% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.87 (%).Trend:Increase 0.68% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 12.0 (%).Trend:Increase 1.1% than previous quarter

Overall: increasing (1.78%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1-Q3 2023 data indicates significant volatility in working capital efficiency.  Liabilities and current assets on revenue decreased dramatically, exhibiting substantial fluctuations.  Similarly, the ratio of retained earnings to revenue showed a large decrease and high variability.  In contrast, the SG&A expense ratio and retained earnings on assets displayed minimal change, suggesting stable cost management and investment performance.  Earning Per Share data is missing.