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 59.86 (%).Trend:Increase 206.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.0 (%).Trend:Decrease 49.88% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.72 (%).Trend:Decrease 34.27% than previous quarter

Overall: decreasing (-67.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 91.77 (%).Trend:Increase 203.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 51.51 (%).Trend:Decrease 43.87% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 34.51 (%).Trend:Decrease 33.0% than previous quarter

Overall: decreasing (-62.4%). 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 42.12 (%).Trend:Increase 194.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 21.42 (%).Trend:Decrease 49.15% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 15.09 (%).Trend:Decrease 29.55% than previous quarter

Overall: decreasing (-64.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.21 (%).Trend:Decrease 7.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.33 (%).Trend:Increase 3.74% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.5% than previous quarter

Overall: increasing (2.18%). 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 19.02 (%).Trend:Decrease 9.34% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.29 (%).Trend:Decrease 3.84% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.5 (%).Trend:Increase 6.62% than previous quarter

Overall: increasing (2.52%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 2023 to Q3 2023 financial data shows significant negative trends in working capital efficiency, marked by decreases in liabilities and current assets on revenue.  Cost efficiency, measured by the ratio of retained earnings to revenue, also showed a significant decrease.  The selling, general, and administrative (SG&A) expense ratio displayed a slight overall increase. Invest efficiency remained stable, with little variation in retained earnings on assets.