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 68.66 (%).Trend:Increase 249.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.68 (%).Trend:Decrease 50.95% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.57 (%).Trend:Decrease 32.99% than previous quarter

Overall: decreasing (-67.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 108.33 (%).Trend:Increase 267.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.7 (%).Trend:Decrease 51.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 30.62 (%).Trend:Decrease 41.9% than previous quarter

Overall: decreasing (-71.73%). 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 122.48 (%).Trend:Increase 294.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 65.47 (%).Trend:Decrease 46.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 45.37 (%).Trend:Decrease 30.7% than previous quarter

Overall: decreasing (-62.96%). 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 43.37 (%).Trend:Increase 7.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.05 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 45.8 (%).Trend:Increase 1.66% than previous quarter

Overall: increasing (5.6%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency metrics show significant decreases in both liabilities and current assets on revenue in Q3 2023 compared to Q1 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays a significant decrease in Q3 2023.  In contrast, investment efficiency demonstrates little fluctuation, showing a relatively stable increase in retained earnings on assets throughout Q1, Q2, and Q3 of 2023.  Overall, the financial performance in Q3 2023 reveals a trend of decreased working capital efficiency and cost efficiency, with a stable investment efficiency performance.