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 58.6 (%).Trend:Increase 197.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.58 (%).Trend:Decrease 52.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.52 (%).Trend:Decrease 32.85% than previous quarter

Overall: decreasing (-68.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 135.59 (%).Trend:Increase 247.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67.74 (%).Trend:Decrease 50.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 44.42 (%).Trend:Decrease 34.43% than previous quarter

Overall: decreasing (-67.24%). 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 176.63 (%).Trend:Increase 230.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88.07 (%).Trend:Decrease 50.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 49.77 (%).Trend:Decrease 43.49% than previous quarter

Overall: decreasing (-71.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.06 (%).Trend:Increase 6.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.49 (%).Trend:Decrease 3.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.49 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-3.34%). 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 32.11 (%).Trend:Increase 2.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.28 (%).Trend:Increase 0.53% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 29.53 (%).Trend:Decrease 8.52% than previous quarter

Overall: decreasing (-8.03%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, both decreasing significantly.  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows significant decrease.  Selling, General & Administrative (SG&A) Expense Ratio is slightly decreasing, while Invest efficiency shows a slight decrease in retained earnings on assets.  Overall, the financial performance of the period shows significant decreases in various key performance indicators.