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 102.72 (%).Trend:Increase 285.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50.22 (%).Trend:Decrease 51.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 35.75 (%).Trend:Decrease 28.81% than previous quarter

Overall: decreasing (-65.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.83 (%).Trend:Increase 237.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.4 (%).Trend:Decrease 53.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 75.81 (%).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (-69.04%). 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 35.39 (%).Trend:Increase 8.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 14.64 (%).Trend:Decrease 58.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 7.93 (%).Trend:Decrease 45.83% than previous quarter

Overall: decreasing (-77.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 2.47 (%).Trend:Decrease 65.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.06 (%).Trend:Decrease 16.6% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.64 (%).Trend:Decrease 20.39% than previous quarter

Overall: decreasing (-33.6%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Q1-Q3 2023 data shows decreasing trends in working capital efficiency. Liabilities on revenue declined from Q1 2023 to Q3 2023, while current assets on revenue also show a decreasing pattern. Cost efficiency, measured by the ratio of retained earnings to revenue, has a sharply decreasing trend during this period, with significant variation throughout the quarters. Investment efficiency, represented by retained earnings on assets, demonstrates a consistent decline with moderate fluctuations.