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 66.82 (%).Trend:Increase 181.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.73 (%).Trend:Decrease 45.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.2 (%).Trend:Decrease 23.22% than previous quarter

Overall: decreasing (-57.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 254.91 (%).Trend:Increase 191.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 122.41 (%).Trend:Decrease 51.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 86.34 (%).Trend:Decrease 29.47% than previous quarter

Overall: decreasing (-66.13%). 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 -356.27 (%).Trend:Increase 167.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -173.97 (%).Trend:Decrease 51.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -118.64 (%).Trend:Decrease 31.8% than previous quarter

Overall: increasing (-66.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.24 (%).Trend:Decrease 11.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63.7 (%).Trend:Decrease 0.84% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 63.36 (%).Trend:Decrease 0.53% than previous quarter

Overall: decreasing (-1.37%). 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
Year 2023 Quarter 1: Retained Earning on Assets -57.12 (%).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -56.92 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -57.85 (%).Trend:Increase 1.63% than previous quarter

Overall: decreasing (1.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1 2023 - Q3 2023, liabilities on revenue decreased significantly (-57.8%), and current assets on revenue decreased significantly (-66.13%), both displaying considerable fluctuation.  The ratio of retained earnings to revenue showed an overall increase (-66.7%), with significant variation.  The SG&A expense ratio decreased slightly (-1.37%), exhibiting minimal fluctuation. Retained earnings on assets decreased slightly (1.28%), showing significant variation.