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 77.06 (%).Trend:Increase 148.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.77 (%).Trend:Decrease 61.37% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.81 (%).Trend:Decrease 26.74% than previous quarter

Overall: decreasing (-71.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 91.64 (%).Trend:Increase 160.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46.83 (%).Trend:Decrease 48.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 30.77 (%).Trend:Decrease 34.29% than previous quarter

Overall: decreasing (-66.42%). 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 -1094.92 (%).Trend:Increase 174.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -526.91 (%).Trend:Decrease 51.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -343.31 (%).Trend:Decrease 34.84% than previous quarter

Overall: increasing (-68.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Decrease 16.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.54 (%).Trend:Increase 0.35% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.44 (%).Trend:Decrease 0.87% than previous quarter

Overall: decreasing (-0.52%). 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 -96.05 (%).Trend:Increase 0.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -93.86 (%).Trend:Decrease 2.28% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -93.89 (%).Trend:Increase 0.03% than previous quarter

Overall: increasing (-2.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency decreased significantly in Q1 to Q3 2023. Liabilities on revenue experienced a large increase in Q1 2023, followed by substantial decreases. Current assets on revenue similarly experienced a substantial rise and subsequent declines. Cost efficiency shows a small decrease in the SG&A expense ratio, suggesting possible cost-cutting efforts.  The ratio of retained earnings to revenue showed a significant increase and then subsequent decreases. Investment efficiency shows fluctuations in retained earnings on assets. The data reveals substantial volatility in virtually every indicator.