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 59.64 (%).Trend:Increase 232.81% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.58 (%).Trend:Decrease 45.37% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.41 (%).Trend:Decrease 34.28% than previous quarter

Overall: decreasing (-64.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 214.87 (%).Trend:Increase 260.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 108.27 (%).Trend:Decrease 49.61% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.84 (%).Trend:Decrease 31.8% than previous quarter

Overall: decreasing (-65.64%). 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 -208.98 (%).Trend:Increase 239.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -102.53 (%).Trend:Decrease 50.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -70.53 (%).Trend:Decrease 31.21% than previous quarter

Overall: increasing (-66.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.92 (%).Trend:Increase 18.74% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.5 (%).Trend:Decrease 1.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.33 (%).Trend:Decrease 0.67% than previous quarter

Overall: decreasing (-2.28%). 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 -24.37 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.51 (%).Trend:Decrease 3.53% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -24.98 (%).Trend:Increase 6.25% than previous quarter

Overall: decreasing (2.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased significantly (-64.1%) from Q1 to Q3 2023, but current assets on revenue also decreased significantly (-65.64%). Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-66.25%). The selling, general, and administrative (SG&A) expense ratio decreased slightly (-2.28%). Investment efficiency shows a slight overall decrease in retained earnings on assets (2.5%) with significant fluctuation.