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 80.98 (%).Trend:Increase 169.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.2 (%).Trend:Decrease 52.83% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.6 (%).Trend:Decrease 30.37% than previous quarter

Overall: decreasing (-67.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 200.87 (%).Trend:Increase 179.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 99.42 (%).Trend:Decrease 50.51% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 95.31 (%).Trend:Decrease 4.13% than previous quarter

Overall: decreasing (-52.55%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.73 (%).Trend:Increase 5.55% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.36 (%).Trend:Decrease 4.19% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.41 (%).Trend:Decrease 3.03% than previous quarter

Overall: decreasing (-7.09%). 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
Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 83.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 300.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (500.0%). Fluctuation: **Significant** (high variation).



Financial statements reveal significant volatility across various metrics. Liabilities on revenue are decreasing overall, but with considerable fluctuations.  Similarly, current assets on revenue also show a substantial decrease with high variation. Cost efficiency, represented by the SG&A expense ratio, shows a slight decline, indicating relative stability compared to working capital.  Investment efficiency, as evidenced by earning per share, shows a dramatic increase, though with large quarterly variations.