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 119.11 (%).Trend:Increase 253.86% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.51 (%).Trend:Decrease 66.83% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.33 (%).Trend:Decrease 20.7% than previous quarter

Overall: decreasing (-73.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 184.55 (%).Trend:Increase 171.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.04 (%).Trend:Decrease 56.63% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 58.82 (%).Trend:Decrease 26.51% than previous quarter

Overall: decreasing (-68.13%). 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 2123.58 (%).Trend:Increase 209.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1115.27 (%).Trend:Decrease 47.48% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 771.27 (%).Trend:Decrease 30.84% than previous quarter

Overall: decreasing (-63.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.72 (%).Trend:Increase 2.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.2 (%).Trend:Decrease 1.16% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.05 (%).Trend:Decrease 0.34% than previous quarter

Overall: decreasing (-1.5%). 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 34.53 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.54 (%).Trend:Increase 2.92% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 35.76 (%).Trend:Increase 0.62% than previous quarter

Overall: increasing (3.56%). Fluctuation: **Little** (low variation).

Earning Per Share


Significant fluctuations characterize Q1-Q3 2023 performance. Liabilities on revenue and current assets on revenue both decreased substantially (-73.7% and -68.13% respectively), indicating potential areas for strategic intervention.  The ratio of retained earnings to revenue also dropped considerably (-63.68%), demanding cost efficiency improvements.  Conversely,  retained earnings on assets showed a small increase (3.56%), suggesting some investment efficiency.  SG&A expense remained relatively stable.