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 46.43 (%).Trend:Increase 205.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.68 (%).Trend:Decrease 57.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 11.95 (%).Trend:Decrease 39.28% than previous quarter

Overall: decreasing (-74.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 170.06 (%).Trend:Increase 181.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 83.83 (%).Trend:Decrease 50.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 56.33 (%).Trend:Decrease 32.8% than previous quarter

Overall: decreasing (-66.88%). 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 178.26 (%).Trend:Increase 190.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 91.18 (%).Trend:Decrease 48.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 62.77 (%).Trend:Decrease 31.16% than previous quarter

Overall: decreasing (-64.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.57 (%).Trend:Decrease 2.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.57 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.7 (%).Trend:Increase 0.53% than previous quarter

Overall: increasing (0.53%). 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 72.41 (%).Trend:Increase 3.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 74.55 (%).Trend:Increase 2.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.31 (%).Trend:Increase 2.36% than previous quarter

Overall: increasing (5.39%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1-Q3 2023 reveal considerable volatility in working capital efficiency. Liabilities on revenue decreased by 74.26% while current assets on revenue decreased by 66.88%, both exhibiting significant variation. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue (-64.79%). The SG&A expense ratio, however, increased slightly (0.53%).  Investment efficiency displays a steady increase in retained earnings on assets (5.39%) with minimal fluctuation.  The results indicate significant concerns in working capital and cost efficiency, despite positive performance in investment efficiency.