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 86.78 (%).Trend:Increase 69.39% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.8 (%).Trend:Decrease 54.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.65 (%).Trend:Decrease 28.02% than previous quarter

Overall: decreasing (-66.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 92.96 (%).Trend:Increase 4.09% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 50.35 (%).Trend:Decrease 45.84% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33.16 (%).Trend:Decrease 34.14% than previous quarter

Overall: decreasing (-64.33%). 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 -32.05 (%).Trend:Increase 182.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -15.16 (%).Trend:Decrease 52.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -10.17 (%).Trend:Decrease 32.92% than previous quarter

Overall: increasing (-68.27%). 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 -6.74 (%).Trend:Increase 25.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.02 (%).Trend:Decrease 10.68% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.94 (%).Trend:Decrease 1.33% than previous quarter

Overall: increasing (-11.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2023 financial data shows a complex picture. Working capital, measured by liabilities and current assets on revenue, experienced a significant negative trend.  Cost efficiency, measured by the ratio of retained earnings to revenue, surprisingly displays a positive increasing trend. Retained earnings on assets also experienced an overall increase in 2023, despite fluctuations.  The data emphasize substantial volatility across key financial indicators.