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 68.75 (%).Trend:Increase 165.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.58 (%).Trend:Decrease 46.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.02 (%).Trend:Decrease 37.07% than previous quarter

Overall: decreasing (-66.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 113.86 (%).Trend:Increase 174.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.45 (%).Trend:Decrease 48.67% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 36.05 (%).Trend:Decrease 38.32% than previous quarter

Overall: decreasing (-68.34%). 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 142.95 (%).Trend:Increase 187.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 73.48 (%).Trend:Decrease 48.6% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 47.93 (%).Trend:Decrease 34.77% than previous quarter

Overall: decreasing (-66.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.69 (%).Trend:Increase 0.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.11 (%).Trend:Increase 3.59% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.77 (%).Trend:Decrease 2.81% than previous quarter

Overall: increasing (0.68%). 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 42.38 (%).Trend:Increase 2.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 41.75 (%).Trend:Decrease 1.49% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 40.6 (%).Trend:Decrease 2.75% than previous quarter

Overall: decreasing (-4.2%). Fluctuation: **Little** (low variation).

Earning Per Share


Key findings from Q1 2023 to Q3 2023 indicate significant decreases in liabilities on revenue (-66.52%), current assets on revenue (-68.34%), and the ratio of retained earnings to revenue (-66.47%), with substantial fluctuation in all three.  Conversely,  the SG&A expense ratio showed a minor increase (0.68%), and retained earnings on assets experienced a slight decrease (-4.2%). Earnings per share data is not provided.