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 128.67 (%).Trend:Increase 179.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 75.07 (%).Trend:Decrease 41.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 48.88 (%).Trend:Decrease 34.89% than previous quarter

Overall: decreasing (-62.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 131.1 (%).Trend:Increase 145.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65.61 (%).Trend:Decrease 49.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42.54 (%).Trend:Decrease 35.16% than previous quarter

Overall: decreasing (-67.55%). 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
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 171.76 (%).Trend:Increase 155.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 84.46 (%).Trend:Decrease 50.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 55.41 (%).Trend:Decrease 34.39% than previous quarter

Overall: decreasing (-67.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.48 (%).Trend:Increase 20.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.2 (%).Trend:Decrease 2.67% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.0 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (-4.58%). 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 47.35 (%).Trend:Decrease 16.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.96 (%).Trend:Decrease 0.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 47.14 (%).Trend:Increase 0.38% than previous quarter

Overall: decreasing (-0.44%). Fluctuation: **Little** (low variation).

Earning Per Share


Significant fluctuations characterize key working capital metrics (liabilities on revenue and current assets on revenue) over the three quarters of 2023, with substantial decreases overall.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibited a major decline.  However, the SG&A expense ratio and retained earnings on assets showed minimal changes.  Earning per share data is missing.