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 115.52 (%).Trend:Increase 131.92% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 54.36 (%).Trend:Decrease 52.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.17 (%).Trend:Decrease 31.62% than previous quarter

Overall: decreasing (-67.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 101.32 (%).Trend:Increase 187.68% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46.95 (%).Trend:Decrease 53.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.5 (%).Trend:Decrease 30.78% than previous quarter

Overall: decreasing (-67.92%). 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 47.82 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 22.63 (%).Trend:Decrease 52.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 7.73 (%).Trend:Decrease 65.84% than previous quarter

Overall: decreasing (-83.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.0 (%).Trend:Increase 12.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.72 (%).Trend:Increase 4.8% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.9 (%).Trend:Increase 1.15% than previous quarter

Overall: increasing (6.0%). 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 13.52 (%).Trend:Decrease 10.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 12.94 (%).Trend:Decrease 4.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.13 (%).Trend:Decrease 44.9% than previous quarter

Overall: decreasing (-47.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 show significant downward trends in working capital efficiency, cost efficiency, and investment efficiency. Liabilities and current assets on revenue decreased substantially, implying possible liquidity issues.  The ratio of retained earnings to revenue saw a substantial decline. Investment efficiency, as measured by retained earnings on assets, also declined significantly, suggesting decreased profitability. In contrast, the SG&A expense ratio showed a steady, modest increase.