Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 66.0 (%).Trend:Decrease 16.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.55 (%).Trend:Increase 35.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.09 (%).Trend:Decrease 32.9% than previous quarter

Overall: decreasing (-8.95%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 71.77 (%).Trend:Decrease 6.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 1.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 85.06 (%).Trend:Increase 20.7% than previous quarter

Overall: increasing (18.52%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -27.91 (%).Trend:Increase 13.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -59.73 (%).Trend:Increase 114.01% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -47.81 (%).Trend:Decrease 19.96% than previous quarter

Overall: decreasing (71.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -4.01 (%).Trend:Increase 13.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.36 (%).Trend:Increase 233.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -14.73 (%).Trend:Increase 10.25% than previous quarter

Overall: decreasing (267.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows liabilities decreasing overall, but with significant fluctuations.  Current assets on revenue are increasing despite fluctuations.  Cost efficiency, as shown by the ratio of retained earnings to revenue, shows a significant downward trend and high variation. Investment efficiency, measured by retained earnings on assets, shows a considerable decrease with a high degree of variation.