Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 42.94 (%).Trend:Decrease 32.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.27 (%).Trend:Increase 63.65% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 50.48 (%).Trend:Decrease 28.16% than previous quarter

Overall: increasing (17.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 103.72 (%).Trend:Decrease 39.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 216.42 (%).Trend:Increase 108.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 142.59 (%).Trend:Decrease 34.11% than previous quarter

Overall: increasing (37.48%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -943.44 (%).Trend:Decrease 32.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1645.85 (%).Trend:Increase 74.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1105.28 (%).Trend:Decrease 32.84% than previous quarter

Overall: decreasing (17.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.23 (%).Trend:Decrease 0.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.38 (%).Trend:Increase 40.69% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.01 (%).Trend:Decrease 4.52% than previous quarter

Overall: increasing (34.33%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -671.51 (%).Trend:Increase 14.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -630.76 (%).Trend:Decrease 6.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -644.01 (%).Trend:Increase 2.1% than previous quarter

Overall: increasing (-4.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2022 and Q3 2023, Liabilities on Revenue showed an overall increase (17.56%), with significant fluctuation. Current assets on Revenue also increased significantly (37.48%), displaying high variation.  The Ratio of Retained Earnings to Revenue decreased (17.15%), with significant fluctuation.  The SG&A Expense Ratio increased (34.33%), showing moderate variation. Retained Earning on Assets increased (-4.1%), displaying significant fluctuation.