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 60.19 (%).Trend:Increase 116.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.06 (%).Trend:Decrease 53.38% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.71 (%).Trend:Decrease 33.32% than previous quarter

Overall: decreasing (-68.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 182.14 (%).Trend:Increase 190.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89.28 (%).Trend:Decrease 50.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55.35 (%).Trend:Decrease 38.0% than previous quarter

Overall: decreasing (-69.61%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.52 (%).Trend:Increase 13.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.01 (%).Trend:Decrease 2.17% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.75 (%).Trend:Increase 3.22% than previous quarter

Overall: increasing (0.98%). 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
Earning Per Share


Financial statements from Q1 2023 to Q3 2023 show decreases in both working capital efficiency (liabilities and current assets) with highly significant fluctuations.  In contrast, cost efficiency, as measured by the SG&A expense ratio, shows a small increase, indicating a consistent trend. Investment efficiency data is missing.