Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 66.0 (%).Trend:Decrease 16.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.55 (%).Trend:Increase 35.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.09 (%).Trend:Decrease 32.9% than previous quarter

Overall: decreasing (-8.95%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 71.77 (%).Trend:Decrease 6.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 1.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 85.06 (%).Trend:Increase 20.7% than previous quarter

Overall: increasing (18.52%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -27.91 (%).Trend:Increase 13.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -59.73 (%).Trend:Increase 114.01% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -47.81 (%).Trend:Decrease 19.96% than previous quarter

Overall: decreasing (71.3%). Fluctuation: **Significant** (high variation).

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

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -4.01 (%).Trend:Increase 13.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.36 (%).Trend:Increase 233.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -14.73 (%).Trend:Increase 10.25% than previous quarter

Overall: decreasing (267.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a slight decrease in liabilities, but a notable increase in current assets. Cost efficiency displays a significant decline in the ratio of retained earnings to revenue.  Invest efficiency shows a considerable decrease in retained earning on assets with considerable fluctuations.