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 265.37 (%).Trend:Increase 214.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 107.87 (%).Trend:Decrease 59.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 86.18 (%).Trend:Decrease 20.11% than previous quarter

Overall: decreasing (-67.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 200.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.32 (%).Trend:Decrease 52.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.9 (%).Trend:Decrease 19.27% than previous quarter

Overall: decreasing (-61.53%). 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 115.8 (%).Trend:Increase 205.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 60.36 (%).Trend:Decrease 47.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 43.77 (%).Trend:Decrease 27.49% than previous quarter

Overall: decreasing (-62.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.5 (%).Trend:Increase 17.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.34 (%).Trend:Decrease 4.75% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.36 (%).Trend:Decrease 2.26% than previous quarter

Overall: decreasing (-6.9%). 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 5.46 (%).Trend:Decrease 5.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.95 (%).Trend:Increase 8.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.46 (%).Trend:Increase 8.57% than previous quarter

Overall: increasing (18.32%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 to Q3 2023 financial data highlights substantial volatility. Liabilities and current assets on revenue experienced significant fluctuations, with a notable decrease overall. Cost efficiency (ratio of retained earnings to revenue) showed similar significant decreases. The SG&A expense ratio exhibited a slight downward trend with minimal fluctuation. Investment efficiency (retained earnings on assets) showed a modest overall increase.