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 102.76 (%).Trend:Increase 169.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.69 (%).Trend:Decrease 52.62% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 32.56 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-68.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 168.41 (%).Trend:Increase 176.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.03 (%).Trend:Decrease 56.64% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 48.96 (%).Trend:Decrease 32.96% than previous quarter

Overall: decreasing (-70.93%). 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 -210.18 (%).Trend:Increase 175.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -98.43 (%).Trend:Decrease 53.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -63.75 (%).Trend:Decrease 35.23% than previous quarter

Overall: increasing (-69.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.53 (%).Trend:Increase 18.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.04 (%).Trend:Decrease 5.14% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.68 (%).Trend:Decrease 3.98% than previous quarter

Overall: decreasing (-8.92%). 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 -57.2 (%).Trend:Decrease 0.28% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -58.29 (%).Trend:Increase 1.91% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -57.25 (%).Trend:Decrease 1.78% than previous quarter

Overall: decreasing (0.09%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2023 to Q3 2023, key financial metrics demonstrate significant volatility.  Liabilities and current assets on revenue both decreased substantially (-68.31% and -70.93%, respectively), exhibiting high variability. The ratio of retained earnings to revenue increased (-69.67%), also fluctuating significantly.  The SG&A expense ratio showed a minor decrease (-8.92%), indicating relative stability. Retained earnings on assets decreased slightly (0.09%) with significant fluctuation.