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 64.86 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 102.02 (%).Trend:Increase 57.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 68.03 (%).Trend:Decrease 33.32% than previous quarter

Overall: increasing (4.89%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 122.31 (%).Trend:Decrease 35.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 167.83 (%).Trend:Increase 37.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 81.74 (%).Trend:Decrease 51.3% than previous quarter

Overall: decreasing (-33.17%). Fluctuation: **Significant** (high 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 -116.22 (%).Trend:Decrease 30.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -161.35 (%).Trend:Increase 38.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -113.45 (%).Trend:Decrease 29.69% than previous quarter

Overall: increasing (-2.38%). 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 -76.85 (%).Trend:Increase 5.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -76.84 (%).Trend:Decrease 0.01% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -68.03 (%).Trend:Decrease 11.47% than previous quarter

Overall: increasing (-11.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q3 2023, Liabilities on Revenue show a slight overall increase (4.89%) with moderate fluctuation. Current assets on revenue decreased significantly (-33.17%) with high variation.  Ratio of Retained Earnings to Revenue shows a slight increase (-2.38%) with high fluctuation. Retained Earnings on Assets decreased significantly (-11.48%) with high variation.