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 68.28 (%).Trend:Decrease 33.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 88.09 (%).Trend:Increase 29.01% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 59.61 (%).Trend:Decrease 32.33% than previous quarter

Overall: decreasing (-12.7%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 190.16 (%).Trend:Decrease 39.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 239.43 (%).Trend:Increase 25.91% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 162.96 (%).Trend:Decrease 31.94% than previous quarter

Overall: decreasing (-14.3%). Fluctuation: **Neutral** (moderate 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 -1036.76 (%).Trend:Decrease 31.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1438.27 (%).Trend:Increase 38.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -949.79 (%).Trend:Decrease 33.96% than previous quarter

Overall: increasing (-8.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 65.84 (%).Trend:Decrease 5.85% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 77.1 (%).Trend:Increase 17.1% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.12 (%).Trend:Decrease 6.46% than previous quarter

Overall: increasing (9.54%). Fluctuation: **Little** (low variation).


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 -329.15 (%).Trend:Increase 9.8% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -356.12 (%).Trend:Increase 8.19% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -353.36 (%).Trend:Decrease 0.78% than previous quarter

Overall: decreasing (7.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data from Q3 2022 to Q3 2023 shows moderate fluctuations in Liabilities on Revenue and Current Assets on Revenue, both exhibiting overall decreases. The Ratio of Retained Earnings to Revenue increased significantly, while the SG&A Expense Ratio showed a moderate increase and low variation. Retained Earnings on Assets decreased noticeably, demonstrating significant fluctuations.