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 128.67 (%).Trend:Increase 179.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 75.07 (%).Trend:Decrease 41.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 48.88 (%).Trend:Decrease 34.89% than previous quarter

Overall: decreasing (-62.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 131.1 (%).Trend:Increase 145.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65.61 (%).Trend:Decrease 49.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42.54 (%).Trend:Decrease 35.16% than previous quarter

Overall: decreasing (-67.55%). 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 171.76 (%).Trend:Increase 155.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 84.46 (%).Trend:Decrease 50.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 55.41 (%).Trend:Decrease 34.39% than previous quarter

Overall: decreasing (-67.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.48 (%).Trend:Increase 20.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.2 (%).Trend:Decrease 2.67% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.0 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-4.58%). 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 47.35 (%).Trend:Decrease 16.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.96 (%).Trend:Decrease 0.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 47.14 (%).Trend:Increase 0.38% than previous quarter

Overall: decreasing (-0.44%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 2023 to Q3 2023 data reveals significant decreases in liabilities on revenue (-62.01%), current assets on revenue (-67.55%), and the ratio of retained earnings to revenue (-67.74%), all characterized by high variation.  The SG&A expense ratio decreased slightly with low variation.  Retained earnings on assets showed a minimal decrease.  Earning per share data is missing.