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 71.77 (%).Trend:Increase 195.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.44 (%).Trend:Decrease 54.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.27 (%).Trend:Decrease 19.02% than previous quarter

Overall: decreasing (-63.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 123.68 (%).Trend:Increase 255.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 59.5 (%).Trend:Decrease 51.89% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 44.32 (%).Trend:Decrease 25.51% than previous quarter

Overall: decreasing (-64.17%). 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 -54.04 (%).Trend:Increase 161.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -21.15 (%).Trend:Decrease 60.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -13.55 (%).Trend:Decrease 35.93% than previous quarter

Overall: increasing (-74.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.49 (%).Trend:Increase 7.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.06 (%).Trend:Decrease 6.31% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.35 (%).Trend:Increase 3.58% than previous quarter

Overall: decreasing (-2.96%). 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 -19.5 (%).Trend:Decrease 20.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.96 (%).Trend:Decrease 18.15% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -13.99 (%).Trend:Decrease 12.34% than previous quarter

Overall: increasing (-28.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1 2023 to Q3 2023 reveals a negative trend in working capital efficiency, with both liabilities and current assets on revenue declining overall.  Significant fluctuations are evident in these metrics. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a significant negative trend.  The selling, general, and administrative (SG&A) expense ratio displays a minor overall decrease, but quarterly trends exhibit fluctuation. Invest efficiency continues the overall downward trend. Earning per share data is not provided.