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 77.81 (%).Trend:Increase 117.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.39 (%).Trend:Decrease 42.95% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.33 (%).Trend:Decrease 29.42% than previous quarter

Overall: decreasing (-59.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 226.86 (%).Trend:Increase 163.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 122.85 (%).Trend:Decrease 45.85% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82.95 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (-63.44%). 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 386.99 (%).Trend:Increase 187.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 197.97 (%).Trend:Decrease 48.84% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 136.88 (%).Trend:Decrease 30.86% than previous quarter

Overall: decreasing (-64.63%). 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 95.86 (%).Trend:Increase 3.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 91.9 (%).Trend:Decrease 4.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 94.03 (%).Trend:Increase 2.32% than previous quarter

Overall: decreasing (-1.91%). Fluctuation: **Little** (low variation).

Earning Per Share


2023 financial data shows a significant decline in working capital efficiency, with liabilities and current assets on revenue decreasing substantially, and substantial fluctuation in both metrics. Cost efficiency, as reflected in the ratio of retained earnings to revenue, also decreased significantly.  However, investment efficiency, measured by retained earnings on assets, shows little fluctuation, remaining relatively stable.  The stark contrast between these metrics warrants careful examination to determine if these trends are indicative of broader financial issues.