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 21.96 (%).Trend:Decrease 35.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.21 (%).Trend:Increase 83.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.19 (%).Trend:Decrease 34.87% than previous quarter

Overall: increasing (19.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 172.17 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 286.99 (%).Trend:Increase 66.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 180.11 (%).Trend:Decrease 37.24% than previous quarter

Overall: increasing (4.61%). 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 -580.27 (%).Trend:Decrease 40.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -921.31 (%).Trend:Increase 58.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -564.19 (%).Trend:Decrease 38.76% than previous quarter

Overall: increasing (-2.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.19 (%).Trend:Decrease 7.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.32 (%).Trend:Increase 4.61% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.01 (%).Trend:Decrease 8.92% than previous quarter

Overall: decreasing (-4.72%). Fluctuation: **Little** (low 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 -232.66 (%).Trend:Decrease 1.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -236.75 (%).Trend:Increase 1.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -232.5 (%).Trend:Decrease 1.8% than previous quarter

Overall: increasing (-0.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue, increasing overall but with large quarter-to-quarter variations. Cost efficiency reveals a slight overall decrease in SG&A expense ratio, with minimal fluctuation.  Invest efficiency demonstrates a minimal overall increase in retained earnings on assets, although with significant quarterly variation.  The ratio of retained earnings to revenue is increasing, with high variability.  Data is presented in percentages.