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 168.47 (%).Trend:Increase 201.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 85.9 (%).Trend:Decrease 49.01% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 57.9 (%).Trend:Decrease 32.6% than previous quarter

Overall: decreasing (-65.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 611.31 (%).Trend:Increase 202.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 295.15 (%).Trend:Decrease 51.72% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 187.54 (%).Trend:Decrease 36.46% than previous quarter

Overall: decreasing (-69.32%). 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 201.32 (%).Trend:Increase 291.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 101.58 (%).Trend:Decrease 49.54% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 68.88 (%).Trend:Decrease 32.19% than previous quarter

Overall: decreasing (-65.79%). 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 27.17 (%).Trend:Increase 21.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.43 (%).Trend:Increase 0.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 28.78 (%).Trend:Increase 4.92% than previous quarter

Overall: increasing (5.93%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q1-Q3 2023 data reveals significant decreases in key working capital efficiency ratios: liabilities on revenue (-65.63%), current assets on revenue (-69.32%), and retained earnings to revenue (-65.79%).  These metrics exhibit substantial volatility.  Conversely, retained earnings on assets showed a modest increase (5.93%) with minimal fluctuation.  Data for SG&A and earnings per share are absent.