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 142.46 (%).Trend:Increase 193.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 68.35 (%).Trend:Decrease 52.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 45.21 (%).Trend:Decrease 33.86% than previous quarter

Overall: decreasing (-68.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 260.23 (%).Trend:Increase 182.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.18 (%).Trend:Decrease 49.59% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 86.89 (%).Trend:Decrease 33.76% than previous quarter

Overall: decreasing (-66.61%). 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 446.56 (%).Trend:Increase 206.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 214.78 (%).Trend:Decrease 51.9% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 140.39 (%).Trend:Decrease 34.64% than previous quarter

Overall: decreasing (-68.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.96 (%).Trend:Increase 5.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.2 (%).Trend:Decrease 3.04% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.49 (%).Trend:Decrease 2.93% than previous quarter

Overall: decreasing (-5.89%). 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 56.09 (%).Trend:Increase 5.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.48 (%).Trend:Decrease 1.09% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 56.32 (%).Trend:Increase 1.51% than previous quarter

Overall: increasing (0.41%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q1 2023 to Q3 2023, significant decreases were observed in Liabilities on Revenue (-68.26%), Current assets on Revenue (-66.61%), and the Ratio of Retained Earnings to Revenue (-68.56%), all with high variation.  Conversely, the Selling, General & Administrative (SG&A) Expense Ratio showed a minor decrease (-5.89%) with low variation, and Retained Earning on Assets saw a slight increase (0.41%) also with low variation.