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 80.23 (%).Trend:Increase 144.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.65 (%).Trend:Decrease 48.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.27 (%).Trend:Decrease 36.93% than previous quarter

Overall: decreasing (-67.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 202.98 (%).Trend:Increase 157.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.9 (%).Trend:Decrease 69.5% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 28.02 (%).Trend:Decrease 54.73% than previous quarter

Overall: decreasing (-86.2%). 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 784.58 (%).Trend:Increase 234.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 365.81 (%).Trend:Decrease 53.38% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 214.36 (%).Trend:Decrease 41.4% than previous quarter

Overall: decreasing (-72.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 38.64 (%).Trend:Increase 3.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.5 (%).Trend:Decrease 2.95% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 34.9 (%).Trend:Decrease 6.93% than previous quarter

Overall: decreasing (-9.68%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 reveal a negative trend in key performance indicators. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, characterized by high variation.  Investment efficiency (retained earnings on assets) shows little fluctuation with a downward trend.